Satya Prakash, New Delhi V. ITO WARD - 55(1), New Delhi

ITA 8113/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7475 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 37; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.8113, 8114, 8115 & 8116/DEL/2019 Assessment Years 2009-10 Satya Prakash, C/o Dinesh Mohan Sinha, Adv., Office No.108, Plot No.20 Parmesh Business Centre, Community Centre Karkardooma, Delhi. v. ITO, Ward-55(1), New Delhi. TAN/PAN: AMSPP0207A (Appellant) (Respondent) Appellant by: Shri Dinesh Mohan, Adv. Respondent by: Shri Abhishek Kumar, Sr.D.R. Date of hearing: 13 06 2022 Date of pronouncement: 14 07 2022 O R D E R PER BENCH : The captioned Appeals arises from the respective order of CIT(A) are tabulated hereunder: ITA No. A.Y. Assessee Assessment order date CIT(A) Order Appeal by 8113/Del/2019 2009-10 Satya Prakash 30.11.2016 CIT(A)- 19, New Delhi, order dated 31.01.2019 Assessee 8114/Del/2019 2009-10 Satya Prakash 30.11.2016 CIT(A)- 19, New Delhi, order dated 31.01.2019 Assessee 8115/Del/2019 2009-10 Satya Prakash 29.05.2017 CIT(A)- 19, New Delhi, order dated 31.01.2019 Assessee 8116/Del/2019 2009-10 Satya Prakash 29.05.2017 CIT(A)- 19, New Delhi, order dated 31.01.2019 Assessee I.T.A. No.8113, 8114, 8115, 8116/DEL/2019 2 2. (i) As p er I T A No . 81 13/ De l/ 20 19 , th e ass es see has ch al l eng ed the i mpo si ti on of p ena lt y of R s. 37 50 0/ - an d q ua nt u m ad di tio ns of Rs .2, 56 ,8 13 /- m ade on es ti ma te d b asi s t ow ar ds unex p lai ne d dep os it s in b an k a c cou nt . (ii ) A s pe r I TA No. 81 14 /D el /2 01 9 ca pt io ne d ab ov e, the ass es se e ha s ch all e nge d es ti ma ti on of inco me a t 15 % o f the cas h de po si ts of R s .17 ,1 2, 09 0/ - i ns te a d of 8% t he reo n. (ii i) As pe r I T A No .81 15 /D el /2 01 9, t he as se ss ee ha s cha ll en ge d i mp o sit ion of pe na lt y u n d er Se ct io n 27 1F o f Rs. 5,0 00 /- f or no t f i li n g r et ur n of in co me . (iv ) As pe r I T A No .81 16 /D el /2 01 9, t he as se ss ee ha s cha ll en ge d i mpo si tio n of pen al t y o f Rs.1 0,0 00 /- f or non att en da nce in t he ass es s men t pr oc eed in gs un der Se cti on 27 1(1 )( b) of t he A c t. 3. W h en th e mat te r was c al led f or he a rin g, t he ld . c ou ns el, t o beg in wi th , s ou gh t con d ona ti on of d ela y of 4 5 d a ys i n f ilin g t he app ea l. It wa s su b mit te d tha t the d el a y is at tri bu ta bl e t o t he il ln es s of the a ss es se e. T he d el a y b ei ng s h ort an d in the ab s enc e of an y ser io us p rej ud ic e to th e re ven ue , th e de la y s ta nd s c on do ne d. 4. W it h th e a ss is tan c e of t he ld . c ou ns el f or t he as se sse e , w e ob ser ve t ha t th e as ses se e ha s f ail ed t o ap pea r bef ore t h e As se ssi ng Of f icer in t he as se ss me nt pr oc ee din g res ul ti ng in e x- pa rt e a dd it io ns on est i mat ed ba si s to war ds ca sh de p osi ts of R s.1 7, 12 , 09 0/- . T he ass es se e has a ls o f ail ed t o a pp ea r bef ore t he C IT( A) . Th e a ss es see con te nd s th at he i s a v er y s ma ll p er so n of o rd ina r y me a ns and h as n o tax ab le inc o me a n d th us no pr op er und er st an di ng of law . I t i s ple ad ed on b eh alf of the a ss es se e th a t on e mor e op po rt u nit y s ho ul d I.T.A. No.8113, 8114, 8115, 8116/DEL/2019 3 be gi ve n t o bal an c e t he ju st ice a nd e nab le th e de par t me nt to pa ss jus t an d f air or de r. In t he a lte rn at e , it wa s co nt en de d tha t th e add it io n of ca sh d epo si ts sh ou ld b e res tr ict ed to 8% w hic h i s th e ben ch ma rk a s pro vi ded i n th e p re su mp t ive t ax ati on sch e me . 5. Ha vin g r eg ar d to the to tal no n a tt en dan ce bef or e t he l ow er aut ho ri ti es, w e do no t see k to ex p res s an y o pi ni on on me ri t. Ho we ver , th e a pp e al in IT A No .8 11 4/ Del /2 01 9 an d o ther co nn ec ted app ea ls ca pti on ed abo ve ar e re st or ed bac k t o t he f il e of the CI T( A) f or a dj ud ica ti on af res h in ac co rd an ce wi th l aw af ter gi vin g pr op er op por tu ni t y t o t he a sse ss ee . 6. W h ile re mi tt in g al l the ma tt er s to th e f ile of th e C IT (A ) , we con si de r it ne ce ss a r y to i mp os e a to ken c os t of R s.2, 0 00/ - to t he ass es se e in ag gr eg ate ow in g to co nt i nue d n eg li ge nce sh ow n to th e sta tu to r y not ic es at bot h t he l ev el s. T he a ss es see sh al l d epo si t t he cos t aw ard ed i n f avo ur of ‘ Th e P ri me Mi ni st er Re li ef Fun d a nd rec ei pt th er eof s ha l l b e f u rni sh ed b ef or e t he C IT (A). 7. W it h t he se t er ms, all t he f ou r ca pti on ed a pp ea ls o f the ass es se e a re r es t ore d t o t he f i le of the C IT( A) f or de no vo adj ud ic at io n i n ac c ord an ce w it h l aw . 8. In th e r es ul t, al l th e f ou r a pp ea ls of t he as se ss ee ar e a ll ow ed f or s ta tis ti ca l pur po ses . Order pronounced in the open Court on 14/07/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /07/2022 Prabhat