Jyoti Enterprises, Faridabad V. ITO, Ward-1(3), Faridabad

ITA 6412/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3206 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K JIWANI
• Assessee Lawyers: SHYAM SUNDER MANGLA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NOS. 6411 & 6412/DEL/2017 ASSESSMENT YEARS: 2009-10 & 2011-12 M/S JYOTI ENTERPRISES, VS. ITO, WARD 1(3), 503, ROYAL RETREAT 1, FARIDABAD SURAJ KUND, FARIDABAD (PAN:AACFJ2611C) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. SHYAM SUNDER MANGLA, CA REVENUE BY : SH. V.K. JIWANI, SR. DR ORDER THESE APPEALS ARE FILED BY ASSESSEE AGAINST THE RES PECTIVE ORDERS PASSED BY THE LD. CIT(A), FARIDABAD RELATING TO ASSESSMENT YEARS 2009-10 & 2011-12. SINCE THE SOL ITARY ISSUE INVOLVED IN THESE APPEALS IS THAT LD. CIT(A) HAS ER RED IN REJECTING THE APPLICATION UNDER RULE 46A FOR ADDITIONAL EVIDE NCE, HENCE, THE OTHER GROUNDS RAISED BY THE ASSESSEE IN THE APP EALS ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY AND DEALS WIT H ITA NO. 6411- /DEL/2017 (AY 2009-10). 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESS EE E-FILED ITS RETURN OF INCOME ON 02.9.2009 DECLARING INCOME OF R S. 12,60,600/-. THE RETURN OF THE ASSESSEE WAS PROCESS ED U/S. 143(1) OF THE ACT. DURING THE YEAR UNDER CONSIDERAT ION THE ASSESSEE HAS SHOWN INCOME FROM HOUSE PROPERTY AND O THER SOURCES. THE ASSESSMENT WAS COMPLETED ON 18.3.2016 AT AN 2 INCOME OF RS. 25,09,016/- AFTER MAKING ADDITION OF RS. 12,48,416/- ON ACCOUNT OF DISALLOWANCE OF EXPENSES. AGAINST THE ASSESSMENT ORDER, THE ASSESSEE APPEALED BEFORE THE LD. CIT(A), WHO VIDE HIS IMPUGNED ORDER DATED 4.8.2017 HAS DISM ISSED THE APPEAL OF THE ASSESSEE. AGGRIEVED WITH THE IMPUGNE D ORDER, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 3. AT THE TIME OF HEARING, LD. COUNSEL OF THE ASSES SEE, DRAW OUR ATTENTION TOWARDS THE IMPUGNED ORDER DATED 4.8. 2017 ESPECIALLY THE PARA NO. 4 AT PAGE NO. 3 WHEREIN IT WAS MENTIONED THAT THE APPELLANT DURING THE COURSE OF APPELLATE PROCEEDINGS GAVE ADDITIONAL EVIDENCE. LD. CIT(A) OBSERVED THAT A PERUSAL OF THESE DOCUMENTS REVEALED THAT WHY THESE DOCUMENTS WERE NOT PROVIDED EARLIER HAD NOT BEEN EXPLAINED ANYWHERE IN THE APPLICATION UNDER RULE 46A AND ALSO THEIR SIGNIFICA NCE IN THE CURRENT CASE STANDS UNEXPLAINED. IN VIEW OF THESE F ACTS, THE ADDITIONAL EVIDENCES FURNISHED UNDER RULE 46, WERE REJECTED BY THE LD. CIT(A). HE REQUESTED THAT THE ADDITION IN DISPUTE MAY BE CANCELLED AND REQUESTED THAT THE ISSUE IN DISPUTE M AY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE S AME, AFRESH, AFTER ADMITTING THE ADDITIONAL EVIDENCES, WHICH GOES TO T HE ROOT OF THE MATTER AND ARE VERY ESSENTIAL. 4. ON THE CONTRARY, LD. DR RELIED UPON THE ORDER P ASSED BY THE LD. CIT(A) AND STATED THAT ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY FOR SUBSTANTIATING HIS CLAIM, BUT HE COULD NOT AVAIL THE SAME. THEREFORE, THE ORDER OF THE AUTHORITIES B ELOW ESPECIALLY THE IMPUGNED ORDER MAY BE UPHELD AND APPEAL OF THE ASSESSEE MAY BE DISMISSED. 3 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS, ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LD. CI T(A). AFTER EXAMINING THE IMPUGNED ORDER ALONGWITH ADDITIONAL E VIDENCES FILED BY THE ASSESSEE U/R. 46A OF THE I.T. RULES, 1962, I AM OF THE CONSIDERED VIEW THAT THE EVIDENCES FILED BY THE ASS ESSEE BEFORE THE LD. CIT(A) ARE VERY MUCH ESSENTIAL TO RENDER TH E JUSTICE TO THE PARTIES. THEREFORE, THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE U/R. 46A OF THE I.T. RULES, 1962, BEFORE THE LD. C IT(A) ARE ADMITTED AND THE ISSUE IN DISPUTE STAND REMITTED BA CK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AFTER EXAMINING THE ADDITIONAL EVIDENCES FILED BY T HE ASSESSEE AND GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE. 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 01/03/2018. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 01/03/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES