Rajat Jain , Delhi V. ITO, Ward- 58(2), New Delhi

ITA 6985/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2820 (ITAT-DELHI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATIQ AHMED SENIOR
• Keywords: Opportunity of being heard; Application of stay

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 F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER STAY APPLICATION NO.685/DEL/2017 AND STAY APPLICATION NO.685/DEL/2017 AND STAY APPLICATION NO.685/DEL/2017 AND STAY APPLICATION NO.685/DEL/2017 AND ITA ITAITA ITA NO NONO NO. .. .6985/DEL/2017 6985/DEL/2017 6985/DEL/2017 6985/DEL/2017 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2009 2009 2009 2009 - -- - 10 1010 10 SHRI RAJAT JAIN, SHRI RAJAT JAIN, SHRI RAJAT JAIN, SHRI RAJAT JAIN, S/O S S/O S S/O S S/O SHRI C.P. JAIN, HRI C.P. JAIN, HRI C.P. JAIN, HRI C.P. JAIN, 411, 4 411, 4 411, 4 411, 4 TH THTH TH FLOOR, FLOOR, FLOOR, FLOOR, PLOT NO.4, DDA BUILDING, PLOT NO.4, DDA BUILDING, PLOT NO.4, DDA BUILDING, PLOT NO.4, DDA BUILDING, DISTRICT CENTRE, DISTRICT CENTRE, DISTRICT CENTRE, DISTRICT CENTRE, LAXMI NAGAR, LAXMI NAGAR, LAXMI NAGAR, LAXMI NAGAR, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. PAN : ACBPJ9576D. PAN : ACBPJ9576D. PAN : ACBPJ9576D. PAN : ACBPJ9576D. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -58(2), 58(2), 58(2), 58(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIJAY KUMAR, ADVOCATE. RE SPONDENT BY : SHRI ATIQ AHMED, SENIOR DR. DATE OF HEARING : 22.12.2017 22.12.2017 22.12.2017 22.12.2017 DATE OF PRONOUNCEMENT : 22.12.2017 22.12.2017 22.12.2017 22.12.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - BY THIS STAY PETITION, THE ASSESSEE HAS SOUGHT FOR THE STAY OF DEMAND OF `12,28,539/-. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT THE ABOVE DEMAND IS MAINLY ON ACCOUNT OF ADDITION OF `22,13,525/- MADE BY THE ASSESSING OFFICER BY DISALLOWI NG THE ASSESSEES CLAIM U/S 10(8) OF THE INCOME-TAX ACT, 1961. HE STATED THAT THE ASSESSEE IS A CONSULTANT AND HE RECEIVED THE CONSULTAN CY CHARGE S.A.NO.685/D/2017 & ITA-6985/D/2017 2 FROM ASIAN DEVELOPMENT BANK WHICH IS CLAIMED TO BE EX EMPT U/S 10(8) OF THE ACT. THAT THE IDENTICAL ISSUE CAME UP BEFORE THE ITAT IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2013-14 AND THE ITAT, VIDE ORDER DATED 18 TH DECEMBER, 2017 IN ITA NO.3841/DEL/2017, SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER. HE SUB MITTED THAT SINCE THE FACTS ARE IDENTICAL, THE APPEAL ITSELF CAN BE DEC IDED BY SETTING ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER OR, ALT ERNATIVELY, THE STAY MAY BE GRANTED AND THE APPEAL CAN BE FIXED FOR HEAR ING AT AN EARLY DATE. 3. LEARNED SENIOR DR, ON THE OTHER HAND, STATED THA T IF THE MATTER IS COVERED BY THE DECISION OF ITAT IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2013-14, HE HAS NO OBJECTION FOR SETTING ASIDE TH E SAME TO THE FILE OF THE ASSESSING OFFICER FOR READJUDICATION IN TERMS OF ITATS DIRECTION FOR ASSESSMENT YEAR 2013-14. 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE SIDES AN D THE FACTS OF THE CASE, WE SET ASIDE THE MATTER TO THE FILE OF TH E ASSESSING OFFICER FOR ASSESSMENT YEAR 2009-10 I.E., THE YEAR UNDER APPEAL BEFORE US WITH THE DIRECTION TO READJUDICATE THE ISSUE RAISED BEFORE US AS PER THE DIRECTION/OBSERVATION OF THE ITAT IN ASSESSMENT YEAR 201 3-14. NEEDLESS TO MENTION THAT ASSESSING OFFICER WILL ALLOW AD EQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFT ER WILL PASS AN ORDER AFRESH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED T O BE ALLOWED FOR STATISTICAL PURPOSES. S.A.NO.685/D/2017 & ITA-6985/D/2017 3 6. SINCE THE APPEAL ITSELF HAS BEEN ADJUDICATED, THE STAY PETITION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND THE SAME IS DISMISSED ACCORDINGLY. 7. IN THE RESULT, THE STAY APPLICATION IS DISMISSED AND THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPO SES. DECISION PRONOUNCED IN THE OPEN COURT ON 22.12.2017. SD/- SD/- (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDEN PRESIDEN PRESIDEN PRESIDEN T TT T VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI RAJAT JAIN, S/O SHRI C.P. J AIN, SHRI RAJAT JAIN, S/O SHRI C.P. JAIN, SHRI RAJAT JAIN, S/O SHRI C.P. JAIN, SHRI RAJAT JAIN, S/O SHRI C.P. JAIN, 411, 4 411, 4 411, 4 411, 4 TH THTH TH FLOOR, PLOT NO.4, DDA BUILDING, FLOOR, PLOT NO.4, DDA BUILDING, FLOOR, PLOT NO.4, DDA BUILDING, FLOOR, PLOT NO.4, DDA BUILDING, DISTRICT CENTRE, LAXMI NAGAR, DELHI DISTRICT CENTRE, LAXMI NAGAR, DELHI DISTRICT CENTRE, LAXMI NAGAR, DELHI DISTRICT CENTRE, LAXMI NAGAR, DELHI 110 092. 110 092. 110 092. 110 092. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -58(2), NEW DELHI. 58(2), NEW DELHI. 58(2), NEW DELHI. 58(2), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR