Sh. Amit Pachauri, Bulandshahr V. ITO, New Delhi

ITA 6491/DEL/2014

• Counselvise Citation: 649120114 RSA 2014
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 13-08-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 28-11-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN SENIOR
• Assessee Lawyers: RAHUL KHARE
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC- -- -1 11 1 : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 6491/DEL/2014 6491/DEL/2014 6491/DEL/2014 6491/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2003 2003 2003 2003 - -- - 04 0404 04 SHRI AMIT PACHAURI, SHRI AMIT PACHAURI, SHRI AMIT PACHAURI, SHRI AMIT PACHAURI, S/O SHRI NAND KUMAR, S/O SHRI NAND KUMAR, S/O SHRI NAND KUMAR, S/O SHRI NAND KUMAR, KOTHIYAT COURT ROAD, KOTHIYAT COURT ROAD, KOTHIYAT COURT ROAD, KOTHIYAT COURT ROAD, NEAR CHURCH, NEAR CHURCH, NEAR CHURCH, NEAR CHURCH, BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. PAN PAN PAN PAN : AJZPP8114A. : AJZPP8114A. : AJZPP8114A. : AJZPP8114A. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1, 1,1, 1, BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAHUL KHARE, ADVOCATE. RESPONDENT BY : MS. GARIMA JAIN, SENIOR DR. DATE OF HEARING : 13.08.2015 13.08.2015 13.08.2015 13.08.2015 DATE OF PRONOUNCEMENT : 08.09.2015 08.09.2015 08.09.2015 08.09.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2003-0 4 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MEERUT DATED 8 TH OCTOBER, 2014. 2. THE AMENDED GROUNDS OF APPEAL OF THE ASSESSEE ARE AS U NDER:- 1. I) THE LEARNED AO ERRED IN FACT AND IN LAW IN R E-OPENING THE ASSESSMENT U/S 148 WHICH IS NOT ONLY BAD IN LAW BUT ALSO BARRED BY LIMITATION. II) THE ORDER PASSED U/S 147/143(3) IS VOID AB INITIO IN LIGHT OF JUDGEMENT OF HON'BLE SUPREME COURT IN THE CASE OF GKN DRIVE SHAFTS INDIA LTD. AS REPORTED IN 259 ITR 19 . 2. THE LEARNED AO ERRED IN FACT AND IN LAW IN MAKIN G AN ADDITION OF RS.2,00,000 AND RS.4,00,000 WHICH IS NOT O NLY ITA-6491/DEL/2014 2 ILLEGAL BUT ALSO AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT LEARNE D CIT(A) HAS NOT ADJUDICATED ALL THE GROUNDS OF APPEAL OF THE ASSESSEE AND, THEREFORE, THE ORDER OF LEARNED CIT(A) MAY BE RESTOR ED TO HIS FILE FOR READJUDICATION. 4. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. SHE SUBMITTED THAT NO SPECIFIC GROUND TO THIS EFFECT WAS TAKEN BY THE ASSESSEE BEFORE THE CIT(A). 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE PERU SED THE ORDER OF THE AO AND THE LEARNED CIT(A). I FIND THA T THE LEARNED CIT(A) HAS NOT ADJUDICATED ALL THE ISSUES RAISED BEFORE HIM AN D, THEREFORE, IT SHALL BE REASONABLE TO SET ASIDE THE ORDER OF LEARNED C IT(A) AND RESTORE THE GROUNDS OF APPEAL BEFORE THE LEARNED CIT(A) WITH THE DIRECTION TO PASS A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO BOTH T HE PARTIES. I DIRECT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 8 TH SEPTEMBER, 2015. SD/- (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-6491/DEL/2014 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI AMIT PACHAURI, SHRI AMIT PACHAURI, SHRI AMIT PACHAURI, SHRI AMIT PACHAURI, S/O SHRI NAND KUMAR, S/O SHRI NAND KUMAR, S/O SHRI NAND KUMAR, S/O SHRI NAND KUMAR, KOTHIYAT COURT ROAD, NEAR CHURCH, KOTHIYAT COURT ROAD, NEAR CHURCH, KOTHIYAT COURT ROAD, NEAR CHURCH, KOTHIYAT COURT ROAD, NEAR CHURCH, BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. 2. RESPONDENT : INCOME INCOME INCOME INCOME TAX OFFICER, TAX OFFICER, TAX OFFICER, TAX OFFICER, WARD WARD WARD WARD- -- -1, BULANDSHAHR. 1, BULANDSHAHR. 1, BULANDSHAHR. 1, BULANDSHAHR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR