Shiv Kumar Yadav, New Delhi V. ITO WARD - 34(3), New Delhi

ITA 7755/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7647 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 23-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVI GUPTA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, SMC: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7755/DEL/2019 [ASSESSMENT YEAR: 2016-17] SHIV KUMAR YADAV, KD-32A, PHASE-1, ASHOK VIHAR, DELHI-110052 ITO, WARD-34(3), PRATYAKSH KAR BHAWAN, CIVIC CENTRE, NEW DELHI-110001 PAN-ABNPY6088N ASSESSEE REVENUE ASSESSEE BY SH. RAVI GUPTA, CA REVENUE BY SH. RAMESH KUMAR, SR. DR DATE OF HEARING 23.08.2021 DATE OF PRONOUNCEMENT 23.08.2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX- PARTE ORDER DATED 27.06.2019 OF THE LEARNED CIT(A)- 12, NEW DELHI, RELATING TO ASSESSMENT YEAR 2016-17. 2. THIS IS THE SECOND ROUND OF LITIGATION BEFORE TH E TRIBUNAL. THE TRIBUNAL VIDE ORDER DATED 06.11.2018 IN ITA NO.3386/DEL/2018 HAS RESTORED THE ISSUE TO THE FILE OF THE LEARNED CIT(A) FOR DECIDING THE ISSUE AFRESH AND IN ACCORDANCE WITH LAW. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSES SEE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 31.03. 2018 2 ITA NO.7755/DEL/2019 DECLARING TOTAL INCOME OF RS.4,48,500/-. THE AO COM PLETED THE ASSESSMENT U/S 144 OF THE I.T. ACT, 1961 AND DETERM INED THE TOTAL INCOME OF THE ASSESSEE AT RS.14,52,280/-, WHE REIN, HE MADE ADDITION OF RS.9,42,000/- BEING UNEXPLAINED CA SH DEPOSIT IN THE BANK ACCOUNT. THE ASSESSEE FILED THE APPEAL BEFORE THE LEARNED CIT(A) AND THE LEARNED CIT(A) IN HIS EX-PAR TE ORDER SUSTAINED THE ADDITIONS MADE BY THE AO. AGGRIEVED W ITH SUCH ORDER OF THE LEARNED CIT(A), THE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL AND THE TRIBUNAL VIDE ITA NO.3386/DEL/ 2018, ORDER DATED 06.11.2018 RESTORED THE ISSUE TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION AFRESH AFTER ALLOWING PROPE R OPPORTUNITY OF HEARING IN ACCORDANCE WITH LAW. 4. DURING THE SET-ASIDE PROCEEDINGS BEFORE THE LEA RNED CIT(A) DESPITE THREE OPPORTUNITIES GRANTED BY THE L EARNED CIT(A), THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESS EE FOR WHICH HE AGAIN DISMISSED THE APPEAL FILED BY THE ASSESSEE . 5. AGGRIEVED WITH SUCH ORDER OF THE LEARNED CIT(A) , THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO NON-RECEIPT OF NOTICE ISSUED BY THE LEARNED CIT(A), THERE WAS NON-APPEARANCE BEFORE THE LEARNED CIT(A). HE SU BMITTED 3 ITA NO.7755/DEL/2019 THAT AS PER THE ALLEGATION OF THE LEARNED CIT(A), H E HAS ISSUED TWO NOTICES ON 10.06.2019 AND 20.06.2019 AT A GAP O F JUST 10 DAYS. HOWEVER, THESE NOTICES WERE NOT RECEIVED BY T HE ASSESSEE. FURTHER, THE NOTICE HAS NOT BEEN ISSUED THROUGH E-F ILING PORTAL ELECTRONICALLY. HE SUBMITTED THAT THE ASSESSEE ALS O MET WITH AN ACCIDENT AND WAS SEVERELY ILL AND WAS CONFINED TO B ED DUE TO FRACTURE IN HIS LEG SINCE 17.06.2019 ONWARDS. HE AC CORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE ONE LAST OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE. 7. THE LEARNED DR ON THE OTHER HAND STRONGLY OPPOS ED THE SUBMISSIONS MADE BY THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE HAS SCANT REGARD TO THE STATUTORY NOTICES ISSUED BY THE LEARNED CIT(A), THEREFORE, THE ORDER OF THE LEARNED CIT(A) SHOULD BE UPHELD. 8. I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH T HE SIDES AND PERUSED THE RECORDS. IT IS AN ADMITTED F ACT THAT ON BOTH OCCASIONS, THE LEARNED CIT(A) HAS PASSED EX-PA RTE ORDERS DUE TO NON-APPEARANCE OF THE ASSESSEE. IT IS THE SU BMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT DUE NON-R ECEIPT OF NOTICE FROM THE OFFICE OF THE LEARNED CIT(A), THE A SSESSEE COULD NOT APPEAR BEFORE HIM. IT IS ALSO HIS SUBMISSION TH AT DUE TO FRACTURE OF LEG, THE ASSESSEE WAS UNDER BED REST AN D WAS NOT IN A 4 ITA NO.7755/DEL/2019 POSITION TO MOVE, FOR WHICH THE CASE ALSO REMAINED UNREPRESENTED BEFORE THE LEARNED CIT(A). CONSIDERI NG THE TOTALITY OF FACTS OF THE CASE AND IN THE INTEREST O F JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LEAR NED CIT(A) WITH A DIRECTION TO GRANT ONE LAST OPPORTUNITY TO THE ASSE SSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER F ACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE LEARNED CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PR ETEXT FAILING WHICH THE LEARNED CIT(A) IS AT LIBERTY TO P ASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 23.08.2021. SD/- SD/- [KUL BHARAT] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 23/08/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5 ITA NO.7755/DEL/2019 5. DR ASST. REGISTRAR, ITAT, NEW DELHI