Vinod Kohli, New Delhi V. DCIT Circle-38(1), New Delhi

ITA 7117/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0360 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 28-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Section: 143(3); 142(1); 201; 143(2); 22; 147; 148

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 1 : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 7117 /DEL/20 19 ASSESSMENT YEAR : 20 1 1 - 12 VINOD KOHLI, A - 1/56, FF, SEC.08, ROHINI, NEW DELHI. PAN: A MIPK8299D VS DCIT, CIRCLE - 38(1), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI M. BARNWAL, SR. DR DATE OF HEARING : 14 . 07 . 20 2 1 DATE OF PRONOUNCEMENT : 14 . 0 7 . 20 2 1 ORDER TH IS APPEAL FI LED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 28 TH JUNE, 201 9 OF THE CIT(A) - 13, NEW DELHI RELATING TO ASSESSMENT YEAR 20 1 1 - 12 . 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE BY THE REGISTRY . THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3 . ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO AS WELL AS UPHOLDING THE VALIDITY OF REASSESSMENT. ITA NO. 7117 /DEL/201 9 2 4 . FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A N INDIVIDUAL AND HAD FILED HIS RETURN OF INCOME ON 22 ND OCTOBER, 201 8 DECLARING THE TOTAL INCOME AT RS. 8,36,731/ - . THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 ON THE BASIS OF INFORMATION RECEIVED FROM THE OFFICE OF THE DIRECTOR OF INCOME - TAX (INV.) THAT THE ASSESSEE IS HOLDING VARIOUS MOVABLE AND IMMOVABLE PROPERTIES. IN RESPONSE TO THE NOTICE ISSUED U/S 148 AND SUBSEQUENT STATUTORY NOTIC ES ISSUED U/S 143(2) AND 142(1) THE ASSESSEE FILED CERTAIN DETAILS. THE AO COMPLETED THE ASSESSMENT U/S 143(3) OF THE ACT DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.1 1,69,930/ - WHEREIN HE MADE ADDITION OF RS. 3,33,200 / - ON ACCOUNT OF NOTIONAL RENT ON HOUSE PROPERTY . SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A), TH E LD. CIT(A), IN THE EX PARTE ORDER PASSED BY H ER , UPHELD THE VARIOUS ADDITIONS MADE BY THE AO . 5 . AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRI BUNAL. 6 . I HAVE HEARD THE LD. DR AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPITE NUMBER OF OPPORTUNITIES GRANTED BY THE OFFICE OF THE LD.CIT(A) FOR WHICH THE LD.CIT(A) WAS CONSTRAINED TO PASS THE EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE . C ONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND ITA NO. 7117 /DEL/201 9 3 SUBSTANTIATE HIS CASE, FAILING WHICH, THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COUR T AT THE TIME OF HEARING ITSELF I.E., ON 14. 07 .20 21 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 14 TH J ULY, 20 21 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. D R ASSTT. REGISTRAR, ITAT, NEW DELHI