Abad Mohahamad, New Delhi V. ITO, Ward-48(1), New Delhi

ITA 7596/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7300 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SIDDIQUI
• Keywords: Opportunity of being heard
• Section: 147; 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 7 5 9 6 /DEL/201 8 [ASSESSMENT YEAR: 2 0 1 0 - 11 ] SHRI ABAD MOHAMMED VS. THE I .T. O 105, PHATAK RAM KISHAN DASS WARD 48(1) CHITLI QABAR, JAMA MASJID N EW DELHI DARYAGANJ , DELHI PAN: AIIPM 8121 E [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 4 . 0 4 .201 9 DATE OF PRONOUNCEMENT : 2 6 .0 4 .201 9 ASSESSEE BY : SHRI M.S. SIDDIQUI , ADV . REVENUE BY : SHRI S.L. ANURAGI, SR. DR ORDER PER N .K. BILLAIYA, ACCOUNTANT MEMBER: WITH THIS APP EAL , THE ASSESSEE HAS CHALLENGED THE CORRECTNESS OF THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] 16 , NEW DELHI DATED 3 1 .0 8 .2018 PERTAINING TO A.Y 20 1 0 - 11 . 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE EX PARTE ORDER OF THE ASSESSING OFFICER. 2 3. FACTS ON RECORD SHOW THAT AS PER THE INFORMATION AVAILABLE ON ITD, THE ASSESSING OFFICER CAME TO KNOW THAT THE ASSESSEE HAS DEPOSITED CASH AMOUNTING TO RS. 12,10,948/ - AND THE ASSESSEE HAD FILED HIS RETURN OF INCOME. ACCORDINGLY, PROCEEDINGS U/S 147 OF THE ACT WERE INITI ATED AND NOTICE U/S 148 OF THE ACT WAS ISSUED. REASONS WERE RECORDED FOR REOPENING ASSESSMENT WITH REFERENCE TO THE INFORMATION RECEIVED IN RESPECT OF DEPOSIT OF RS. 12,10,948/ - IN THE BANK ACCOUNT. 4. SINCE NOBODY ATTENDED THE ASSESSMENT PROCEEDINGS, TH E ASSESSING OFFICER MADE AN ADDITION OF RS. 12,10,948/ - . 5. THE ASSESSEE CARRIED THE MATTER BEFORE THE CIT(A) AND VEHEMENTLY CONTENDED THAT THE ASSESSING OFFICER DID NOT PROVIDE ANY DETAILS OF BANK ACCOUNT IN WHICH THE CASH WAS FOUND TO BE DEPOSITED. THE CONTENTION OF THE ASSESSEE DID NOT FIND ANY FAVOUR WITH THE CIT(A WHO CONFIRMED THE ASSESSMENT. 3 6. BEFORE ME, THE LD. AR ONCE AGAIN STATED THAT THE ASSESSING OFFICER HAS NEITHER PROVIDED DETAILS REGARDING WHICH BANK ACCOUNT CASH WAS FOUND TO BE DEPOSIT ED NOR HE HAS GIVEN THE AIR INFORMATION ON THE BASIS OF WHICH THE ASSESSMENT ORDER WAS REOPENED. IT IS THE SAY OF THE LD. AR THAT THE ASSESSEE DID FILE RETURN OF INCOME , WHICH HAS BEEN COMPLETELY IGNORED BY THE ASSESSING OFFICER. THE LD. AR SUPPLIED COP Y OF ACKNOWLEDGMENT OF FILING OF RETURN OF INCOME. 7. ON THE OTHER HAND, THE LD. DR SUPPORTED THE FINDINGS OF THE CIT(A). 8 . I HAVE CAREFULLY PERUSED THE ORDERS OF THE AUTHORITIES BELOW. I FIND THAT THOUGH THE ASSESSING OFFICER HAS REFERRED TO THE AIR I NFORMATION, BUT NOWHERE IN HIS ASSESSMENT ORDER HE HAS MENTIONED THE NAME OF THE BANK IN WHICH CASH WAS FOUND TO BE DEPOSITED. THE CONTENTION OF THE LD. AR THAT THERE IS NO CASH DEPOSIT IN THE BANK ACCOUNT OF THE ASSESSEE CANNOT BE BRUSHED ASIDE LIGHTLY, THOUGH THE CONTENTION 4 CANNOT ALSO BE VERIFIED , AS I AM UNAWARE OF THE BANK ACCOUNT , WHICH THE ASSESSING OFFICER IS REFERRING TO. 9 . IN THE INTEREST OF JUSTICE AND FAIR PLAY, I DEEM IT FIT TO RESTORE THIS ISSUE TO TH E FILE OF THE ASSESSING OFFICER . THE ASSESSING OFFICER IS DIRECTED TO FURNISH THE DETAILS OF THE BANK ACCOUNT IN WHICH THE CASH WAS FOUND TO BE DEPOSITED AS PER THE AIR INFORMATION. THE ASSESSING OFFICER IS ALSO DIRECTED TO CONSIDER THE RETURN OF INCOME FILED BY THE ASSESSEE WHEREIN THE RETU RNED INCOME IS SHOWN AT RS. 1 , 55 , 880/ - AND DECIDE TH E APPEAL AFRESH AFTER GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 10 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 7 5 9 6 /DEL/201 8 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 . 0 4 .201 9 . S D / - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 26 T H APRIL, 2019. VL/ 5 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER