Manoj Sachhar, New Delhi V. ITO WARD - 39(2), New Delhi

ITA 7148/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8650 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 15 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: 29-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, SMC-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7148/DEL/2019 [ASSESSMENT YEAR: 2011-12] MANOJ SACHHAR, C-1/9, SECTOR-15, ROHINI DELHI-110088 ITO, WARD-39(2), ROOM NO.111, FF, LAXMI NAGAR, NEW DELHI-110092 PAN-BVBPS2512L ASSESSEE REVENUE ASSESSEE BY NONE REVENUE BY SH. M. BARNWAL, SR. DR DATE OF HEARING 14.07.2021 DATE OF PRONOUNCEMENT 14.07.2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 21.06.2019 OF THE LEARNED CIT(A)-13, NE W DELHI, RELATING TO ASSESSMENT YEAR 2011-12. 2. AN ADJOURNMENT APPLICATION WAS FILED BY THE ASSE SSEE SEEKING ADJOURNMENT OF THE CASE. HOWEVER, CONSIDE RING THE FACT THAT THE LEARNED CIT(A) HAS PASSED THE EX-PARTE ORD ER, THE ADJOURNMENT APPLICATION WAS REJECTED AND THE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECOR D AFTER HEARING THE LEARNED DR. 2 ITA NO.7148/DEL/2019 3. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED B Y THE ASSESSEE, THESE ALL RELATES TO THE EX-PARTE ORD ER OF THE LEARNED CIT(A) IN UPHOLDING THE ORDER OF THE AO DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.1,80,000/-. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSES SEE IS AN INDIVIDUAL AND THE CASE OF THE ASSESSEE WAS REOPENE D U/S 148 OF THE ACT ON THE GROUND THAT THE ASSESSEE HAS ENTERED INTO TRANSACTION OF CASH DEPOSIT IN SAVING BANK ACCOUNT MORE THAN RS.10 LAKHS DURING THE YEAR AND HAS NOT FILED HIS I NCOME TAX RETURN. AFTER CONSIDERING THE ARGUMENTS OF THE ASSE SSEE DURING THE ASSESSMENT PROCEEDINGS, THE AO COMPLETED THE AS SESSMENT U/S 143(3) OF THE ACT DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.1,80,000/-. 5. IN APPEAL, THE LEARNED CIT(A) IN HER EX-PARTE O RDER, SUSTAINED THE ADDITION MADE BY THE AO. 6. AGGRIEVED WITH SUCH ORDER OF THE LEARNED CIT(A) , THE ASSESSEE IS IN APPEAL, BEFORE THE TRIBUNAL. 7. I HAVE HEARD THE LEARNED DR AND PERUSED THE REC ORD. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE B EFORE THE LEARNED CIT(A) DESPITE THREE STATUTORY NOTICES ISSU ED, THE LEARNED 3 ITA NO.7148/DEL/2019 CIT(A) WAS CONSTRAINED TO PASS EX-PARTE ORDER AND S USTAINED THE ADDITION MADE BY THE AO. CONSIDERING 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 LEARNED CIT(A) WITH A DIRE CTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIA TE HIS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSE SSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LEARNED CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT AND EXPLA IN HIS CASE, FAILING WHICH THE LEARNED CIT(A) IS AT LIBERT Y TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT A CCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSE. 8. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE T IME OF HEARING ITSELF I.E. ON 14.07.2021. SD/- SD/- [KUL BHARAT] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 14/07/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S 4 ITA NO.7148/DEL/2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI