Smt. Chander Kala, New Delhi V. ITO, New Delhi

ITA 6865/DEL/2014

• Counselvise Citation: 686520114 RSA 2014
• Duration Of Justice: 8 month(s) 19 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: 14-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 19-12-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN SENIOR
• Assessee Lawyers: AMIT GOEL

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 S SS S . .. . 6860/DEL/2014, 6861/DEL/2014 & 6862/DEL/2014 6860/DEL/2014, 6861/DEL/2014 & 6862/DEL/2014 6860/DEL/2014, 6861/DEL/2014 & 6862/DEL/2014 6860/DEL/2014, 6861/DEL/2014 & 6862/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2004 2004 2004 2004 - -- - 05 05 05 05 SHRI PARVEEN BANSAL, SHRI PARVEEN BANSAL, SHRI PARVEEN BANSAL, SHRI PARVEEN BANSAL, J JJ J- -- -144, RESERVE BANK ENCLAVE, 144, RESERVE BANK ENCLAVE, 144, RESERVE BANK ENCLAVE, 144, RESERVE BANK ENCLAVE, PASCHIM VI PASCHIM VI PASCHIM VI PASCHIM VIHAR, HAR, HAR, HAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 063. 110 063. 110 063. 110 063. PAN : AIOPB4086B. PAN : AIOPB4086B. PAN : AIOPB4086B. PAN : AIOPB4086B. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -25(4), 25(4), 25(4), 25(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO S.6863/DEL/2014, 6864/DEL/2014 & 6865/DEL/2014 S.6863/DEL/2014, 6864/DEL/2014 & 6865/DEL/2014 S.6863/DEL/2014, 6864/DEL/2014 & 6865/DEL/2014 S.6863/DEL/2014, 6864/DEL/2014 & 6865/DEL/2014 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2004 2004 2004 2004 - -- - 05 05 05 05 SMT. CHANDER KALA, SMT. CHANDER KALA, SMT. CHANDER KALA, SMT. CHANDER KALA, J JJ J- -- -144, RESERVE BANK 144, RESERVE BANK 144, RESERVE BANK 144, RESERVE BANK ENCLAVE, ENCLAVE, ENCLAVE, ENCLAVE, PASCHIM VIHAR, PASCHIM VIHAR, PASCHIM VIHAR, PASCHIM VIHAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 063. 110 063. 110 063. 110 063. PAN : AZLPK5721C. PAN : AZLPK5721C. PAN : AZLPK5721C. PAN : AZLPK5721C. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -25(4), 25(4), 25(4), 25(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT S BY : SHRI AMIT GOEL, CA. RESPONDENT BY : MS. GARIMA JAIN, SENIOR DR. DATE OF HEARING : 14.08.2015 14.08.2015 14.08.2015 14.08.2015 DATE OF PRONOUNCEMENT : 08.09.2015 08.09.2015 08.09.2015 08.09.2015 ORDER ORDER ORDER ORDER THIS GROUP OF SIX APPEALS BY DIFFERENT ASSESSEES FOR THE ASSESSMENT YEAR 2004-05 ARE DIRECTED AGAINST THE ORDER O F LEARNED CIT(A)-XXIV, NEW DELHI DATED 26 TH SEPTEMBER, 2014. 2. THE GROUNDS OF APPEAL IN ALL THESE APPEALS RAISE THE ISSUE THAT NO NOTICE U/S 148/142(1)/143(2) OF THE INCOME-TAX ACT, 1961 WAS SERVED ON THE ASSESSEES. ITA-6860 TO 6865/DEL/2014 2 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NO TICE U/S 148/142(1)/143(2) WAS EVER SERVED ON THE ASSESSEES AND, T HEREFORE, THE ASSESSMENT BE SET ASIDE TO THE FILE OF THE ASSESSING OFFI CER FOR FRESH DECISION IN ACCORDANCE WITH LAW. 4. LEARNED DR HAS RELIED ON THE ORDER OF THE ASSESSING OFFICER AND THE LEARNED 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 THERE IS NO MATERIAL BROUGHT ON RECORD ON BEHALF OF THE REVENUE TO SHOW T HAT THE ASSESSEE WAS SERVED WITH NOTICE U/S 148/142(1)/143(2) IN THESE C ASES AT ANY POINT OF TIME. IN THESE FACTS, I AM OF THE CONSIDERED VIEW THAT THE ASSESSMENT COULD NOT BE SUSTAINED AND, ACCORDINGLY, THE O RDERS OF THE ASSESSING OFFICER AND THE LEARNED CIT(A) ARE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO FRAME A DE NOVO ASSESSMENT IN ACCORDANCE WITH LAW AFTER SERVING THE STATUTORY NOTIC ES ON THE ASSESSEES. THE ASSESSEES SHALL BE AT LIBERTY TO CHALLENGE TH E LEGALITY OF THE NOTICES ISSUED BEFORE THE ASSESSING OFFICER. I DIR ECT ACCORDINGLY. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE ALL OWED 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-6860 TO 6865/DEL/2014 3 COPY FORWARDED TO: - 1. APPELLANT : SH SHSH SHRI PARVEEN BANSAL AND SMT. CHANDER KALA, RI PARVEEN BANSAL AND SMT. CHANDER KALA, RI PARVEEN BANSAL AND SMT. CHANDER KALA, RI PARVEEN BANSAL AND SMT. CHANDER KALA, J JJ J- -- -144, RESERVE BANK ENCLAVE, 144, RESERVE BANK ENCLAVE, 144, RESERVE BANK ENCLAVE, 144, RESERVE BANK ENCLAVE, PASCHIM VIHAR, NEW DELHI PASCHIM VIHAR, NEW DELHI PASCHIM VIHAR, NEW DELHI PASCHIM VIHAR, NEW DELHI 110 063. 110 063. 110 063. 110 063. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -25(4), NEW DELHI. 25(4), NEW DELHI. 25(4), NEW DELHI. 25(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR