Manoj kumar Tiwari S/o Murari Lal, Raajeev Gandhi Colony Panipat V. ITO , Ward-2 Panipat

ITA 669/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9070 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Reassessment proceedings
• Section: 142(1); 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER ITA NO.669/DEL/2019 ASSESSMENT YEAR: 2010-11 SH. MANOJ KUMAR TIWARI S/O SH. MURARI LAL, H. NO. 511, GALI NO.4, RAJEEV GANDHI COLONY, NEAR KHANNA ICE FACTORY, PANIPAT PAN NO. BQHPK7200A VS INCOME TAX OFFICER WARD-2 PANIPAT (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S. L. ANURAGI, SR. DR DATE OF HEARING: 04/07/2019 DATE OF PRONOUNCEMENT: 09/07/2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 15.11.2018 OF THE CIT(A)-8, KARNAL RELA TING TO A. Y. 2010-11. 2. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EXPARTE ORDER OF THE CIT(A) IN UPHOL DING THE VALIDITY OF THE REASSESSMENT PROCEEDINGS AS WELL AS CONFIRMING THE ADDITION OF RS.15,68,015/- MADE BY THE ASSESSIN G OFFICER ON PAGE | 2 ACCOUNT OF CASH DEPOSIT IN THE SAVINGS BANK ACCOUNT OF THE ASSESSEE. 3. AN ADJOURNMENT APPLICATION WAS FILED BY THE LD. COUNSEL FOR THE ASSESSEE. HOWEVER, AFTER GOING THROUGH THE SAME AND ON PERUSAL OF THE EXPARTE ORDER OF THE CIT(A), THE ADJ OURNMENT APPLICATION FILED BY THE ASSESSEE IS REJECTED AND T HE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. ON THE BASIS OF AIR INFORMATION THAT A SSESSEE HAS DEPOSITED CASH AMOUNTING TO RS.15,68,015/- IN HIS B ANK ACCOUNT, THE ASSESSING OFFICER INITIATED REASSESSME NT PROCEEDINGS U/S.147 BY RECORDING REASONS AND ISSUED NOTICE U/S 148 OF THE IT ACT. THERE WAS NO COMPLIANCE TO THE SAID NOTICE BY THE ASSESSEE. THE ASSESSING OFFICER THERE AFTER ISSUED NOTICE U/S. 142(1) OF THE IT ACT. HOWEVER, DUE TO N ON- COMPLIANCE OF SAME, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S. 144 OF THE IT ACT DETERMINING THE I NCOME OF THE ASSESSEE AT RS.15,68,015/-. 5. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE DE SPITE REPEATED OPPORTUNITIES GRANTED, THE LD. CIT(A) DISM ISSED THE APPEAL EXPARTE DUE TO NON PROSECUTION. 6. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 7. I HAVE HEARD THE LD. DR AND PERUSED THE ORDERS O F THE AUTHORITIES BELOW. AS MENTIONED EARLIER DESPITE OP PORTUNITIES GRANTED BY THE LD. CIT(A) THE ASSESSEE HAD NOT APPE ARED BEFORE PAGE | 3 HIM FOR WHICH THE LD.CIT(A) HAS PASSED THE EXPARTE ORDER. HOWEVER, HE HAS NOT DECIDED THE APPEAL ON MERIT. CO NSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE IN TEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THIS ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE MORE OPPORTUNITY TO THE AS SESSEE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND COOPERATE IN EARLY DISPOSAL OF THE APPEAL FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIREC T ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 09.07.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- 09.07.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 04.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.07.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT PAGE | 4 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 09.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER