Har Parkash, New Delhi V. ITO, Ward- 33(1), New Delhi

ITA 7886/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5116 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 147; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7886/DEL/2018 ASSESSMENT YEAR: 2010-11 HAR PARKASH, HP TRAVELS FUEL DEPOT, SECTOR-6, RK PURAM, NEW DELHI. PAN: AJDPP7308L VS. ITO, WARD-33(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRATAP GUPTA, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 07.05.2019 DATE OF PRONOUNCEMENT : 13.05.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 27 TH DECEMBER, 2017 PASSED BY THE CIT(A)-11, NEW DELHI, RELATING TO ASSESSMENT YEAR 2010-11. 2. THE ASSESSEE, IN ITS VARIOUS GROUNDS, HAS CHALLE NGED THE EX PARTE ORDER OF THE CIT(A) DISMISSING THE APPEAL FILED BY THE ASSESSEE AND SUSTAINING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT ON THE BAS IS OF AIR INFORMATION, THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT AND NO TICE U/S 148 WAS ISSUED. SINCE ITA NO.7886/DEL/2018 2 THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESS EE, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 144 OF THE ACT DETERMI NING THE TOTAL INCOME AT RS.13,36,040/- WHEREIN HE MADE ADDITION OF RS.12,98 ,500/- BEING CASH DEPOSITED BY THE ASSESSEE IN HIS SAVINGS BANK ACCOUNT MAINTAINED WITH SYNDICATE BANK AND ESTIMATING THE PROFIT @ 8% OF THE CONTRACT RECEIPT OF RS.4,69,226/-. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SUFFICIE NT OPPORTUNITIES GRANTED, THE LD. CIT(A) IN THE EX PARTE ORDER PASSED BY HER, DISMISSED THE APPEAL FOR NON- PROSECUTION. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL BY RAISING VARIOUS GROUNDS. 5. I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH TH E SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS THE SUBMISSION OF T HE LD. COUNSEL FOR THE ASSESSEE THAT DUE TO DUPLICATE PAN NUMBER THE ASSESSING OFFICER H AS MADE ADDITION WHICH HAS BEEN UPHELD BY THE CIT(A) IN THE EX PARTE ORDER PASSED BY HER. IT IS AN ADMITTED FACT THAT THERE WAS NON-COMPLIANCE BEFORE THE ASSESSING OFFICER AND CIT(A) FOR WHICH BOTH THE AUTHORITIES BELOW HAVE PASSED EX PARTE ORDERS. HOWEVER, IT IS ALSO AN ADMITTED FACT THAT THE LD.CIT(A), INSTEAD OF DECIDI NG THE ISSUE ON MERIT, HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FIN AL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER F ACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFI CER AND SUBSTANTIATE THE CASH ITA NO.7886/DEL/2018 3 DEPOSITS IN THE BANK ACCOUNT, FAILING WHICH THE ASS ESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT AC CORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 3.05.2019. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 13 TH MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI