Mr. Ajay Mahajan, New Delhi V. ACIT, New Delhi

ITA 792/DEL/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0112 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-06-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 11-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL
• Assessee Lawyers: VK SABHARWAL; ASHOK BABBAR
• Section: 32; 132

Judgement Text

1 ITA NOS. 792 TO 7 98/DEL/14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER I.T.A .NO.-792/DEL/2014 (A.Y 2003-04) I.T.A .NO.-793/DEL/2014 (A.Y 2004-05) I.T.A .NO.-794/DEL/2014 (A.Y 2005-06) I.T.A .NO.-795/DEL/2014 (A.Y 2006-07) I.T.A .NO.-796/DEL/2014 (A.Y 2007-08) I.T.A .NO.-797/DEL/2014 (A.Y 2008-09) I.T.A .NO.-798/DEL/2014 (A.Y 2009-10) AJAY MAHAJAN WZ-17, B-34, VISHNU GARDEN NEW DELHI AAIPM9816H (APPELLANT) VS ACIT CENTRAL CIRCLE-11 NEW DELHI (RESPONDENT) APPELLANT BY SH. V. K. SABHARWAL, ADV.& SH. ASHOK BABBAR, ADV RESPONDENT BY SH. ROBIN RAWAL, JCIT ORDER PER S. V. MEHROTRA, AM ALL THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE A GAINST THE SEPARATE ORDERS OF CIT(A) VI, DATED 6 TH DECEMBER 2013FOR ASSESSMENT YEARS 2004-05 TO 2009- 10. 2. BRIEF FACTS OF THE CASE ARE THAT AN ACTION U/S 1 32 OF THE INCOME TAX ACT WAS CARRIED OUT IN THE CASE OF MR. AJAY MAHAJAN ON 9 TH FEBRUARY 2009 ALONG WITH KOUTONS GROUP OF CASES. THE ASSESSING OFFICER LEVI ED PENALTY U/S 271 (1) (C) IN RESPECT OF ALL THE YEARS UNDER CONSIDERATION, INTER ALIA, OBSERVING THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, IT WAS NOTICED T HAT IN THE ORIGINAL RETURN OF DATE OF HEARING 22.06.2015 DATE OF PRONOUNCEMENT 29.06.2015 2 ITA NOS. 792 TO 7 98/DEL/14 INCOME, THE ASSESSEE HAD NOT EVEN DECLARED TRUE PAR TICULARS OF INCOME EVEN UNDER THE HEAD INCOME FROM SALARIES AND HAD ALSO CLAIMED EXCESSIVE DEDUCTIONS OUT OF GROSS TOTAL INCOME. THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A) IN ALL THE YEARS WHICH WERE DISMISSED BY LD. CIT(A) EX-PARTE I N LIMINE, INTER-ALIA, OBSERVING THAT VARIOUS NOTICES ISSUED WERE NOT COMPLIED BY AS SESSEE. LD. COUNSEL SUBMITTED THAT ASSESSEE HAD ENGAGED SHRI RAKESH CHADDA, CA TO APPEAR IN HIS APPEAL BEFORE CIT WHO WRONGLY NOTED THE DATE IN HIS DIARY AS 16/1 2/2013 INSTEAD OF 6/12/2013 WHICH WAS THE FINAL DATE OF HEARING. 3. HAVING HEARD BOTH THE PARTIES, I FIND THAT THE N ON-ATTENDANCE BEFORE THE CIT(A) WAS ON ACCOUNT OF WRONG NOTING OF DATE BY AS SESSSEES COUNSEL IN HIS DIARY FOR WHICH THE ASSESSEE CANNOT BE MADE TO SUFFER. I , THEREFORE, SET ASIDE ALL THE ORDERS UNDER CONSIDERATION AND RESTORE THE MATTER B ACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEALS ON MERITS, AFTER AFFORDING DUE OPPORTUNITY OF HEARING TO ASSESSEE. 4. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH OF JUNE 2015. SD/- (S. V. ME HROTRA) ACCOUNTANT MEMBER DATED:- 29 /06/2013 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT A SSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NOS. 792 TO 7 98/DEL/14 DATE 1. DRAFT DICTATED ON 23.06.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 24.06.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .06.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .06.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NOS. 792 TO 7 98/DEL/14