Anand Swaroop, Bulandshahr V. ITO, Ward-3(1), Bulandshahr

ITA 8011/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5137 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 17-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 271(1)(c); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NOS.8011 & 8012/DEL/2018 ASSESSMENT YEAR: 2009-10 ANAND SWAROOP, BULANDSHAHR, 565, NEW SARAK, DEVIPURA-1, BULANDSHAHR, UTTAR PRADESH. PAN: CRSPS9772G VS. ITO, WARD-3(1), BULANDSHAHR. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 07.05.2019 DATE OF PRONOUNCEMENT : 13.05.2019 ORDER THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE EX PARTE ORDERS OF THE CIT(A), GHAZIABAD, RELATING TO ASSES SMENT YEAR 2009-10. FOR THE SAKE OF CONVENIENCE THESE WERE HEARD TOGETHER AND A RE BEING DISPOSED OF BY THIS COMMON ORDER. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. ON THE BASIS OF AIR INFORMATION RECEIVED THAT THE ASSESSEE MADE CAS H DEPOSIT OF RS.10 LAKH IN THE SAVINGS BANK ACCOUNT MAINTAINED WITH INDIAN BANK, B ULADSHAHR, THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT AND NOTICE U/S 148 WAS ISSUED. THE ASSESSEE FILED HIS RETURN OF INCOME ON 28 TH JUNE, 2016 DECLARING NIL INCOME AND AGRICULTURAL ITA NO.8011 & 8012/DEL/2018 2 INCOME OF RS.4,48,000/-. THE ASSESSING OFFICER ISS UED STATUTORY NOTICES ASKING THE ASSESSEE TO EXPLAIN THE SOURCE OF DEPOSIT. HOWEVER , DUE TO NON-COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE ASSESSING OFFICER COMPLET ED THE ASSESSMENT U/S 144/147 OF THE ACT ON 22 ND DECEMBER, 2016 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.10,44,506/-. SINCE THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HER, DISMISSED THE APPEAL FOR NON- PROSECUTION. 3. SIMILARLY, THE ASSESSING OFFICER HAS ALSO LEVIED PENALTY OF RS.2,47,400/- U/S 271(1)(C) OF THE IT ACT. THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HER, SUSTAINED THE PENALTY SO LEVIED BY THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDERS OF THE CIT(A), THE AS SESSEE HAS FILED APPEALS 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 AN ADMITTED FACT TH AT DUE TO NON-APPEARANCE BY THE ASSESSEE BEFORE THE ASSESSING OFFICER AND THE CIT(A ) BOTH OF THEM HAVE PASSED EX PARTE ORDERS IN THE QUANTUM PROCEEDINGS AS WELL AS IN TH E PENALTY PROCEEDINGS. IT IS ALSO AN ADMITTED FACT THAT THE LD.CIT(A) DISMISSED BOTH THE APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION AND HAS NOT DECIDED TH E APPEAL ON MERIT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTERE ST OF JUSTICE, I DEEM IT PROPER TO RESTORE BOTH THE ISSUES TO THE FILE OF THE ASSESSING OFFICE R WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ITA NO.8011 & 8012/DEL/2018 3 ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND SUBSTANTIATE HIS CASE, FAILING WHICH THE ASSESSING OFFICER IS AT LIBERTY T O PASS APPROPRIATE ORDERS AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE 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