Jaleshwar Nath Sinha, Gautam Budh Nagar V. ITO WARD - 1(5), Noida

ITA 6504/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6580 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 01-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 147; 54; 154; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.6504/DEL/2019 Assessment Year 2009-10 Jaleshwar Nath Sinha, B-147, Sector-31, Noida, Gautam Budh Nagar. vs. ITO, Ward-1(5), Noida. TAN/PAN: ACSPS5135Q (Appellant) (Respondent) Appellant by: Shri Manoj Kumar, CA Respondent by: Ms. Anupama Singla, Sr.DR Date of hearing: 31 05 2022 Date of pronouncement: 16 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een fil ed b y th e Assessee ag ain st th e o rd er o f th e Co mmiss io n er o f Inco me Tax (Ap p eals)-I, No id a (‘CIT(A)’ in sh o rt) d ated 3 1 .12 .2 0 18 arisin g fro m th e assess men t o rd er d ated 2 9 .1 1.2 0 1 6 p assed by th e Assess in g Officer (AO) u n d er Sectio n 1 4 7 r.w.s. 1 4 4 o f th e In co me T ax Act , 1 9 6 1 (th e Act) co n cern in g AY 2 0 09 -10 . 2 . As p er th e g ro u nds o f ap p eal, th e assessee h as ch al le n g ed th e act io n o f th e CIT(A) con firmin g th e ad d itio n o f Rs.1 1 ,6 5 ,5 00 /- mad e b y th e Asse ssin g Offic er b y p assin g th e ass essmen t o rd er u n d er Sectio n 1 4 3 (3 ) d ated 2 9 .1 1 .2 016 an d recti fi catio n th erea ft er u n d er Sectio n 15 4 d ated 1 2 .1 0 .2 01 7 on acco u n t o f cash d ep o sits in th e b an k acco u n t ma in ta in ed with S t ate Ban k o f In d ia, No id a. I.T.A. No.6504/Del/2019 2 3 . With th e assis tan c e o f th e ld . co u n sel fo r th e assessee , first ly we fin d th at th e firs t ap p ella te o rd er p assed b y the CIT(A) is cry p tic an d n on d escrip t. It is n o t d iscern ib l e as t o h ow th e assess men t o rd er c eases to su rv iv e an d is ren d ered in fru ctu o u s as o b serv ed in th e imp u gn ed o rd er. Th e rect ifica t io n ord er p assed b y th e Assess in g Offi cer u n d er Sectio n 1 5 4 stan d s merged with th e o rig in al asse ssmen t o rd er o n rectific atio n an d d o es n o t ren d er th e o rig in al o rd er as n o n est. 4. Seco n d ly , in th e in stan t case , th e firs t ap p el la te o rd er is cla i med to h av e b een p assed o n 3 1 .12 .2 0 18 wh ereas th e o rd er h as b een serv ed /co mmu n icated to th e a ssessee o n 1 7 .0 6 .20 19 , i.e ., after an in o rd in ate d elay o f six mo n t h s. Su ch in o rdin ate d elay h as p ro p en sity to in d uce d isq u ie t in th e min d o f th e tax p a y er an d cast asp ersio n s o n th e fair co n d u ct o n th e p art o f rev enu e. T h e CIT(A) is ex p ec ted to fo l l o w th e g u id in g p rin cip les in l etter an d sp irit as p ro v id ed in CBDT In stru ctio n No .2 0 /2 0 03 d ated 2 3 .1 2.20 0 3 wh ich was reit erat ed v id e CBDT l et ter F.No .2 7 9 /Misc . 5 3 /20 03 ITJ d ated 1 9 .0 6 .20 1 5 . An o th er co mmu n ic at io n F.No . DGIT (Vig .) /HQ /SF/Ap p eals /2 0 1 7 -1 8 /9 9 59 d ated 0 8 .0 3 .2 01 8 was y et ag ain issu ed b y CBDT to g iv e imp e tu s to t i mely d isp atch o f o rd ers p assed by CIT(A) to sh u n an y su sp icio u s ab ou t b ack d atin g an d ma la fid e in ten t . 5 . No ticiab ly , th e c o n clu sio n d rawn b y th e first app ell at e au th o rity ap p ears to b e p rima fa cie arb itrary an d b ereft o f an y p ro cess o f reaso n in g to co me to a co n clu sio n wh ich is u n d er ch all en g e. 6 . In th is b ack d ro p , with o u t an y ex pressio n o n merits, w e set asid e su mmary o rd er o f th e CIT(A) an d resto re th e pro ceed in g s b ack to th e fil e o f th e CIT(A) fo r d en o vo ad ju d icat io n o f th e I.T.A. No.6504/Del/2019 3 g riev an ce rais ed b y th e assesse e i n its g ro u n d s o f ap p eal in acco rd an ce with la w after g iv in g rea so n ab le o p po rtun ity o f b eing h eard . 5 . In th e resu lt, th e ap p eal o f th e a ssessee is a llo we d fo r sta tis ti ca l p u rp o ses. Order pronounced in the open Court on 16/06/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /06/2022 Prabhat