Karan Singh Tyagi, Ghaziabad V. ITO, ward- 1(5), Ghaziabad

ITA 7398/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8204 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SUNIL KUMAR TYAGI
• Section: 271(1)(c); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7398/DEL/2018 ASSESSMENT YEAR: 2009-10 KARAN SINGH TYAGI, S/O LATE BRAHAM DUTT TYAGI, VILLAGE & POST MAKANPUR (NEAR INDIRAPURAM), GHAZIABAD (UP). PAN: BFBPT1010E VS. ITO, WARD-1(5), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNIL KUMAR TYAGI, CA REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 15.07.2019 DATE OF PRONOUNCEMENT : 16.07.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 31 ST AUGUST, 2018 OF THE CIT(A), GHAZIABAD, RELATING TO ASSESSMENT YEAR 2009-10. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HAS CHALL ENGED THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE PENALTY OF RS.11,09,546/- LEVIED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE IT ACT. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. THE CASE WAS REOPENED U/S 147 OF THE IT ACT ON THE GROUND THAT T HE ASSESSEE HAS DEPOSITED CASH AMOUNTING TO RS.35,81,500/-. SINCE THERE WAS NO CO MPLIANCE TO THE STATUTORY NOTICES ITA NO.7398/DEL/2018 2 ISSUED BY THE ASSESSING OFFICER FROM TIME TO TIME, THE ASSESSING OFFICER, IN THE ORDER PASSED U/S 147/144, DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.35,81,500/-. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE BEFOR E THE CIT(A), THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED THE PENALTY SO LEVI ED BY THE ASSESSING OFFICER. 3. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE QUANTUM APPEAL IS STILL PENDING AND IS YET TO BE DECIDED. FURTHER, THE LD. CIT(A) HAS DECIDED THE ISSUE EX PARTE . HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, TH IS MATTER SHOULD BE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FI NAL OPPORTUNITY TO THE ASSESSEE. 5. THE LD. DR, ON THE OTHER HAND, STRONGLY SUPPORTE D THE ORDER OF THE CIT(A). HE SUBMITTED THAT THE LD.CIT(A) HAS DECIDED THE APPEAL ON MERIT ALTHOUGH THE ORDER IS AN EX PARTE ONE. HE ACCORDINGLY SUBMITTED THAT THE SAME SHOUL D BE UPHELD AND THE GROUNDS RAISED BY THE ASSESSEE SHOULD BE DISMISSED. 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE ON BEHALF OF THE ASSESSEE, THE LD. CIT(A) HAS PASSED A N EX PARTE ORDER. FURTHER, THE QUANTUM APPEAL IS STILL PENDING. CONSIDERING THE T OTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTOR E THE ISSUE TO THE FILE OF THE CIT(A) ITA NO.7398/DEL/2018 3 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 ASSE SSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND EXPLAIN HIS CASE FAILING WHIC H THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACC ORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PU RPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 6.07.2019 SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 16 TH JULY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI