Shweta Sharma, G B Nagar V. ITO, Ward-2(3), Noida

ITA 740/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5403 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-02-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER ITA NO.740/DEL/2019 ASSESSMENT YEAR: 2012-13 SHWETA SHARMA K-1404, EXOTICA FRESCO NEAR FELLX HOSPITAL, SECTOR-137, GAUTAM BUDH NAGAR, UP 201305 PAN NO. BLAPS2624A VS INCOME TAX OFFICER WARD 2 (3) NOIDA (APPELLANT) (RESPONDENT) APPELLANT BY SH. PUNEET SACHDEVA, CA RESPONDENT BY SHRI S. L. ANURAGI, SR. DR DATE OF HEARING: 14/08/2019 DATE OF PRONOUNCEMENT: 16/08/2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 28.09.2018 OF THE CIT(A)-1, NOIDA RELAT ING TO A. Y. 2012-13. 2. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL H AS CHALLENGED THE ORDER OF THE CIT(A) IN SUSTAINING TH E ADDITION OF RS.24,82,668/ MADE BY THE ASSESSING OFFICER. PAGE | 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. THE ORIGINAL ASSESSMENT IN THIS CASE W AS COMPLETED U/S.143 (3) R.W.S 147 ON 27.02.2015 ON RETURNED INC OME OF RS.9,04,530/-. THEREAFTER THE CASE WAS SET ASIDE BY THE PCIT, GHAZIABAD U/S.263 DATED 24.03.2017 WITH A DIRECTION TO PASS THE ORDER AFRESH AFTER MAKING COMPLETE VERIFICATION OF THE EXPENSES CLAIMED BY THE ASSESSEE UNDER THE HEAD COM MISSION EXPENSES AND COMMISSION EXPENSES PAYABLE. 4. SUBSEQUENTLY THE ASSESSING OFFICER ISSUED STATUT ORY NOTICES U/S. 142 (1) OF THE IT ACT TO THE ASSESSEE ASKING FOR VARIOUS DETAILS. REJECTING THE VARIOUS EXPLANATION GIVEN BY THE ASSESSEE, THE ASSESSING OFFICER MADE ADDITION OF RS .24,82,668/- BEING THE COMMISSION PAID TO SH. SAURABH MALIK AND SH. VIBHOR SHARMA IN ABSENCE OF ANY DOCUMENTARY EVIDENC E FILED TO HIS SATISFACTION REGARDING JUSTIFICATION OF SUCH CO MMISSION PAID. 5. IN APPEAL THE LD. CIT(A) UPHELD THE ADDITION MAD E BY THE ASSESSING OFFICER. AGGRIEVED WITH SUCH ORDER OF TH E CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) PASSED THE ORDER ON 06.09.2018 DESPITE THE ASSESSEE MOVING AN APPLICATION SEEKING ADJOURNMENT OF THE CASE ON THAT DATE. HE HAS FURTHER MENTIONED THAT THERE IS NO VAKALATNAMA OF ANY PERSON TO APPEAR BEFORE HIM. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUN ITY OF BEING PAGE | 3 HEARD BEFORE THE CIT(A) SINCE HE HAS NOT GIVEN ANY OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE. 7. THE LD. DR ON THE OTHER HAND HEAVILY RELIED ON T HE ORDER OF THE CIT(A). 8. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE ASSESSING OFFIC ER AND THE CIT(A). A PERUSAL OF THE ORDER OF THE CIT(A) SHOWS THAT HE HAS PASSED THE ORDER ON 06.09.2018. A PERUSAL OF PARA- 3 OF THE ORDER OF THE CIT(A) SHOWS THAT THE ASSESSEE HAS MOV ED AN APPLICATION FOR ADJOURNMENT ON THE GROUND THAT HER COUNSEL HAS GONE OUT OF STATION FOR AUDIT PURPOSE AND, THEREFOR E, THE CASE SHOULD BE ADJOURNED. HOWEVER, THE LD. CIT(A) HAS R EJECTED THE SAID ADJOURNMENT APPLICATION AND DECIDED THE APPEAL . 9. CONSIDERING THE TOTALITY OF THE FACTS OF THE CAS E AND IN THE INTEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THI S ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE AN OPPORTUNI TY TO THE ASSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE IS SUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND COOPERATE IN HEARING OF THE A PPEAL FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRI ATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICA L PURPOSES. 10. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR PAGE | 4 STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 16.08.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:-16 .08.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 14.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.08.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 16.08.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 16.08.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 16.08.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 16.08.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER