Dhurendra Tyagi, Meerut V. ITO, Ward-1(2), Meerut

ITA 7833/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5744 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 07-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: V K GOEL
• Section: 142(1); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7833/DEL/2018 ASSESSMENT YEAR: 2007-08 DHURENDRA TYAGI, 282, BOUNDRY ROAD, CIVIL LINE, MEERUT, UTTAR PRADESH. PAN: ADGPT2844Q VS. ITO, WARD-1(2), MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.K. GOEL, ADVOCATE REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 06.05.2019 DATE OF PRONOUNCEMENT : 08.05.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25.10.2007 PASSED BY THE CIT(A), MEERUT, RELATING TO ASSESSMEN T YEAR 2007-08. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. ON THE BASIS OF THE CIB INFORMATION THAT THE ASSESSEE HAS SOLD A NU MBER OF SHOPS AND RESIDENTIAL LAND DURING THE FINANCIAL YEAR 2006-07, THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT AND NOTICE U/S 148 OF THE ACT WAS ISSUED WHICH WAS DULY SERVED ON THE ASSESSEE. ITA NO.7833/DEL/2018 2 THE ASSESSING OFFICER ISSUED NOTICE U/S 143(2) AND 142(1) ALONG WITH A QUESTIONNAIRE WHICH WAS ALSO SERVED ON THE ASSESSEE. SINCE THERE WAS NON-COMPLIANCE FROM THE SIDE OF THE ASSESSEE TO THE STATUTORY NOTICES ISSUED BY HIM, THE ASSESSING OFFICER, IN THE EX PARTE ORDER PASSED BY HIM U/S 144/147 OF THE ACT DETERMI NED THE TOTAL INCOME OF THE ASSESSEE AT RS.36,69,358/- WHICH WAS THE LONG-TERM CAPITAL GAIN DERIVED BY THE ASSESSEE ON ACCOUNT OF SALE OF SUCH COMMERCIAL PROP ERTIES AND RESIDENTIAL LAND. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPI TE GIVING REPEATED OPPORTUNITIES, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, CONFIRMED THE ADDITION MADE B Y 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 DUE TO HEART PROBLEM OF THE COUNSEL OF THE ASSESSEE, HE DID NOT APPEAR BEFORE T HE ASSESSING OFFICER OR THE CIT(A) FOR WHICH ALL THESE UNFORTUNATE THINGS HAVE HAPPENE D. HE SUBMITTED THAT GIVEN AN OPPORTUNITY THE ASSESSEE IS IN A POSITION TO EXPLAI N HIS CASE. HE ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER MAY BE R ESTORED TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTU NITY TO SUBSTANTIATE HIS CASE. 5. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT TH E CONDUCT OF THE ASSESSEE SHOWS THAT HE IS NOT COOPERATIVE, THEREFORE, NO FURTHER O PPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE AND THE APPEAL FILED BY THE ASSESSEE SHOUL D BE DISMISSED. ITA NO.7833/DEL/2018 3 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. A PERUSAL OF THE ASSES SMENT ORDER AS WELL AS THE ORDER OF THE CIT(A) SHOWS THAT THE ASSESSEE HAS SCANT REGARD S TO THE STATUTORY NOTICES ISSUED BY THE ASSESSING OFFICER AS WELL AS THE CIT(A). CONSID ERING THE TOTALITY OF THE FACTS OF THE CASE I LEVY A COST OF RS.1,000/- ON THE ASSESSEE FO R HIS RECALCITRANT ATTITUDE. SUBJECT TO THE ABOVE PAYMENT OF THE COST, THE MATTER IS RESTOR ED TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTU NITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. THE ASSESSEE IS HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER, PRODUCE THE COPY OF CHALLAN BEFORE HIM AND SUBSTANT IATE HIS CASE, FAILING WHICH THE ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. NEEDLESS TO SAY, THE ASSESSING OFFICER SHALL GIVE THE ASSESSEE AN OPPORT UNITY OF BEING HEARD AND SHALL DECIDE THE ISSUE AS PER FACT AND LAW. I HOLD AND DI RECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATIST ICAL PURPOSES. 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 0 8.05.2019. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 08 TH MAY, 2019 DK ITA NO.7833/DEL/2018 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI