Perthvi Singh Yadav, New Delhi V. ITO, Ward-31(5), New Delhi

ITA 8100/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4283 (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; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER ITA NO.8100/DEL/2018 ASSESSMENT YEAR: 2010-11 PERTHVI SINGH YADAV D-119, CHATTARPUR ENCLAVE, NEW DELHI-110074 PAN NO. AABPY6850F VS INCOME TAX OFFICER, WARD 31 (5), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE 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 EXPARTE ORDER DATED 25.10.2018 OF THE CIT(A)-11, NE W DELHI RELATING TO A. Y. 2010-11. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE THESE ALL RELATE TO THE ORDER OF THE CIT(A ) IN CONFIRMING THE ADDITION OF RS.34,39,000/- MADE BY THE ASSESSIN G OFFICER IN THE ORDER PASSED U/S 144/147 OF THE IT ACT. PAGE | 2 3. NONE APPEARED ON BEHALF OF THE ASSESEE. HOWEVER , WRITTEN SYNOPSIS WAS FILED. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE IS A SENIOR CITIZEN OF AGED ABOUT 73 YEARS AND ASSESSMENT ORDER AS WELL AS APPEAL ORDER WERE PASSE D EXPARTE THIS MATTER IS BEING DECIDED ON THE BASIS OF MATERI AL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT ON THE BAS IS OF INFORMATION RECEIVED THROUGH NMS THAT ASSESSEE HAS DEPOSITED CASH OF RS.30,25,000/- IN HIS SAVINGS BANK ACCOUNT AND HAD NOT FILED RETURN OF INCOME FOR THE RELEVANT ASSESSMENT YEAR, THE CASE OF THE ASSESSEE WAS REOPENED U/S. 147 OF THE IT ACT . THE NOTICE U/S. 148 WAS ACCORDINGLY ISSUED BUT THERE WAS NO CO MPLIANCE TO SUCH NOTICE. THERE WAS ALSO NO COMPLIANCE TO THE ST ATUTORY NOTICES ISSUED U/S. 142 (1). IN ABSENCE OF ANY REPL Y FROM THE SIDE OF THE ASSESSEE TO SUBSTANTIATE THE SOURCE OF CASH DEPOSITS IN THE BANK ACCOUNT AND PURCHASE OF BANK DRAFTS IN CASH TH E ASSESSING OFFICER MADE ADDITION OF RS.30,25,000/- BEING THE A MOUNT OF CASH DEPOSITS IN THE SAVINGS BANK ACCOUNT AND ADDITION O F RS.4,14,000/- BEING THE PURCHASE OF BANK DRAFTS IN CASH. THUS THE ASSESSING OFFICER DETERMINED THE TOTAL INCOME O F THE ASSESSEE AT RS.34,39,000/-. SINCE DESPITE NUMBER OF OPPORTUN ITIES GRANTED NONE APPEARED ON BEHALF OF THE ASSESEE, THE LD. CIT (A) IN THE EXPARTE ORDER PASSED BY HIM SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICER BY DISMISSING THE APPEAL OF THE A SSESSEE. PAGE | 3 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD AND HEARD THE LD. DR. IT IS AN ADMITTED FACT THAT DESPITE IS SUE OF NOTICE U/S. 148 AS WELL AS NOTICES U/S. 142 (1), THE ASSESSEE N EITHER FILED THE RETURN OF INCOME NOR FILED THE REQUISITE DETAILS BE FORE THE ASSESSING OFFICER TO SUBSTANTIATE THE CASH DEPOSITS MADE IN THE BANK ACCOUNT AND PURCHASE OF BANK DRAFTS/ PAY ORDER S IN CASH. THEREFORE, THE ASSESSING OFFICER COMPLETED THE ASSE SSMENT U/S. 144 OF THE IT ACT BY MAKING ADDITION OF RS.34,39,00 0/-. I FIND DESPITE OPPORTUNITIES GRANTED BY THE CIT(A) THE ASS ESSEE DID NOT APPEAR BEFORE THE CIT(A) FOR WHICH THE LD. CIT(A) A LSO DISMISSED THE APPEAL FOR NON PROSECUTION. 7. CONSIDERING THE TOTALITY OF THE FACTS OF THE CAS E AND CONSIDERING THE FACT THAT THE ASSESSEE IS A SENIOR CITIZEN OF AGED ABOUT 73 YEARS OLD, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALS O HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND EXPLAIN THE SOURCE OF THE CASH DEPOSITS MADE IN THE SAVINGS BAN K ACCOUNT AND THE PURCHASE OF PAY ORDER / DEMAND DRAFTS/ FAIL ING WHICH THE ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER PAGE | 4 LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS R AISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PU RPOSES. 8. 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 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