SHEESH PAL SINGH, GHAZIABAD V. ITO, WARD- 2(3), GHAZIABAD

ITA 7748/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6854 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Non compliance
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.7748/DEL/2017 ASSESSMENT YEAR : 2009-10 SHEESH PAL SINGH, A-70, GOVINDPURAM, GHAZIABAD, UTTAR PRADESH 201002. PAN: ALUPA5060P VS. ITO, WARD-2(3), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANOOP SHARMA, ADVOCATE & SHRI SANJAY PRASHAR, ADVOCATE DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR DATE OF HEARING : 24.07.2018 DATE OF PRONOUNCEMENT : 25.07.2018 ORDER THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF TH E ORDER PASSED BY THE CIT(A) ON 29.09.2017 IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE, IN THE MEMORANDUM OF APPEAL, IS AGGRIEVED AGAINST THE ADDITION OF RS.12,57,000/- SUSTAINED BY THE LD.CIT( A). THE ASSESSEE HAS RAISED THE FOLLOWING ADDITIONAL GROUNDS:- ITA NO.7748/DEL/2017 2 1. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) ERRED IN LAW, ON FACTS AND IN THE SURROUNDING CIRCUMSTANCES OF THE C ASE IN FAILING TO EXAMINE, ON HER OWN, THE VALIDITY OF RE-ASSESSMENT PROCEEDIN GS IN AS MUCH AS THE MERE FACT THAT CASH DEPOSITS HAVE BEEN MADE IN THE BANK ACCOUNT DOES NOT BY ITSELF, INDICATE THAT THESE DEPOSITS CONSTITUTE AN INCOME, WHICH HAS ESCAPED ASSESSMENT AS PER THE SETTLED LAW. 2. THAT SINCE THE LD. A.O. WAS HAVING NO RELEVANT T ANGIBLE MATERIAL WORTH THE NAME, WITH HIM AT THE TIME OF FORMATION OF BELIEF E XCEPT VAGUE AIR INFORMATION AND NON COMPLIANCE OF SO CALLED PLENTY OPPORTUNITIES THE IMPUGNED SO ENTERTAINED BY HIM BEING PRE-SUPPOSED A ND SPECULATIVE IN NATURE, NOT ONLY LOSES THE LEGAL SANCTITY BUT ALSO ECLIPSES THE JURISDICTION OF LD. A.O. TO PROCEED U/S 147 OF I.T. ACT. 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD. SINCE THE ADDITIONAL GROUNDS RELATE TO A L EGAL ISSUE, I, THEREFORE, ADMIT SUCH GROUND. IT IS AN ADMITTED POSITION THAT NOT ON LY THE ASSESSEE FORGOT TO RAISE SUCH GROUNDS IN MEMORANDUM OF APPEAL, BUT, SU CH GROUNDS WERE NOT EVEN TAKEN BEFORE THE AUTHORITIES BELOW. AS SUCH, THERE IS NO ADJUDICATION ON SUCH GROUNDS BY THE AUTHORITIES BELOW. UNDER THESE CIRCUMSTANCES, I AM CONSTRAINED TO REMIT THIS MATTER TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY FOR ADJUDICATING SUCH GROUND, CHALLENGING THE INITI ATION OF RE-ASSESSMENT PROCEEDINGS, AS PER LAW, AFTER ALLOWING A REASONABL E OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.7748/DEL/2017 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 5 TH JULY, 2018. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 25 TH JULY, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.