Om Prakash Vig (Individual), New Delhi V. ITO, Ward-33(5), New Delhi

ITA 8096/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4280 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 147; 68; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER ITA NO.8096/DEL/2018 ASSESSMENT YEAR: 2010-11 SH. OM PRAKASH VIG, B-2/1202, VASANT KUNJ, NEW DELHI-110030 PAN NO. AAAPV0792Q VS INCOME TAX OFFICER WARD 33 (5) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. MANU MONGA, ADVOCATE RESPONDENT BY SH. S. L. ANURAGI, SR. DR DATE OF HEARING: 09/05/2019 DATE OF PRONOUNCEMENT: 09/05/2019 ORDER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER DATED 09.10.2018 OF THE CIT(A)-11, NEW DELHI RELATING TO A. Y. 2010-11. 2. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EXPARTE ORDER OF THE CIT(A) IN SUSTA INING THE ADDITION OF RS.19,33,000/- MADE BY THE ASSESSING OF FICER U/S. 68 OF THE IT ACT, 1961. PAGE | 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS SEE IS AN INDIVIDUAL. ON THE BASIS OF AIR INFORMATION THAT A SESSEE HAS MADE CASH DEPOSITS OF RS.19,33,000/- IN THE BANK AC COUNT, THE CASE OF THE ASSESSEE WAS REOPENED U/S. 147 AFTER RE CORDING REASONS AND NOTICE U/S. 148 WAS ISSUED. THE ASSESSE E IN RESPONSE TO THE SAME FILED RETURN OF INCOME DECLARI NG TOTAL INCOME OF RS.6,41,454. DURING THE COURSE OF ASSESSMENT PR OCEEDINGS THE ASSESSING OFFICER ASKED THE ASSESSEE TO SUBSTANTIA TE THE CASH DEPOSITS OF RS.19,33,000/-. IN ABSENCE OF ANY PROP ER COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE ASSESSING OFFICE R COMPLETED THE ASSESSMENT U/S. 147 /144 DETERMINING THE TOTAL INCO ME AT RS.25,74,454/- BY MAKING ADDITION OF RS.19,33,000/- U/S 68 OF THE IT ACT. 4. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE BE FORE THE CIT(A) DESPITE REPEATED OPPORTUNITIES GRANTED BY HI M, THE LD. CIT(A) IN THE EXPARTE ORDER PASSED BY HIM DISMISSED THE APPEAL FILED BY THE ASSESSEE. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE LOWER AUTHORITI ES. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS N O SERVICE OF PAGE | 3 NOTICE ON THE ASSESSEE EXCEPT NOTICE DATED 13.08.20 18 FIXING THE APPEAL FOR HEARING ON 05.09.2018. THE ASSESSEE APP EARED ON THE SAME DATE BEFORE THE CIT (A) AND THE CASE WAS ADJOU RNED TO 08.10.2018. HOWEVER, THE COUNSEL OF THE ASSESSEE IN ADVERTENTLY OMITTED TO NOTE THE DATE FOR WHICH HE COULD NOT APP EAR BEFORE THE CIT(A). FURTHER ALTHOUGH SPECIFIC GROUNDS CHALLENG ING THE VALIDITY OF THE REASSESSMENT WAS TAKEN, THE LD. CIT(A) HAS N OT ADJUDICATED THE SAME. HE ACCORDINGLY SUBMITTED THAT IN THE INT EREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY T O SUBSTANTIATE ITS CASE AND THE MATTER MAY BE SET ASI DE TO THE ASSESSING OFFICER. 7. THE LD. DR ON THE OTHER HAND STRONGLY OPPOSED TH E REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE FOR SETTING ASI DE OF THE MATTER. HE SUBMITTED THAT THE ASSESSEE DID NOT APPEAR EITHE R BEFORE THE ASSESSING OFFICER OR BEFORE THE CIT(A) DESPITE REPE ATED OPPORTUNITIES GRANTED BY THEM. THE ASSESSEE IS UNAB LE TO EXPLAIN THE SOURCE OF THE CASH DEPOSITS. THEREFORE, THE AD DITION MADE BY THE ASSESSING OFFICER AND SUSTAINED BY THE CIT(A) S HOULD BE UPHELD AND THE APPEAL FILED BY THE ASSESSEE SHOULD BE DISMISSED. 8. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT THE ASSESSEE DID NOT FILE THE RE QUISITE DETAILS TO SUBSTANTIATE THE CASH DEPOSITS IN THE BANK ACCOUNT FOR WHICH THE ASSESSING OFFICER PASSED THE EXPARTE ORDER AND MADE THE ADDITION PAGE | 4 OF RS.19,33,000/-. I FIND BEFORE THE CIT(A) ALSO TH ERE WAS NO APPEARANCE FOR WHICH THE LD. CIT(A) DISMISSED THE A PPEAL OF THE ASSESSEE FOR NON PROSECUTION. CONSIDERING THE TOTA LITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE I DEEM I T PROPER TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBS TANTIATE THE CASH DEPOSITS IN THE BANK ACCOUNT AND DECIDE THE IS SUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND COOPERATE IN THE E ARLY COMPLETION OF THE ASSESSMENT PROCEEDING WITHOUT SEEKING ADJOUR NMENT UNDER ANY PRETEXT FAILING WHICH THE ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT AC CORDINGLY. THE GROUNDS RAISED BY THE ASSESSE ARE ACCORDINGLY ALLOW ED FOR STATISTICAL PURPOSE. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 09.05.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- 09 .05.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR ITAT NEW DELHI PAGE | 5 DATE OF DICTATION 09.05.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09.05.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 09.05.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 09.05.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 09.05.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 09.05.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09.0 5.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER