Akhilesh Arora, New Delhi V. ITO WARD - 43(3), NEW DELHI

ITA 8230/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0368 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Keywords: Competent authority
• Section: 142(1); 250; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.NO.8230/DEL./2019 ASSESSMENT YEAR 2011-2012 SHRI AKHILESH ARORA, RZ-2, NAYA BAZAR, NEAR ANDHRA BANK, NAJAFGARH, NEW DELHI 110 058. PAN AKCPA5833B VS. THE INCOME TAX OFFICER, WARD-43(3), E-2 TOWER, CIVIC CENTRE, SPM MARG, NEW DELHI 110 058. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI M. BARNWAL, SR. D.R. DATE OF HEARING : 15 . 07 .20 21 DATE OF PRONOUNCEMENT : 15 . 07 .20 2 1 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX-PARTE ORDER DATED 17.07.2019 OF THE LD. CIT(A)-15, DELHI, RELEVANT TO THE A.Y. 2011-2012. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, HOWEVER, THESE ALL RELATE TO THE EX-PARTE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ADDITION MADE BY THE A.O. ON ACCOUNT OF BANK DEPOSIT AND DETERMINING THE 2 ITA.NO.8230/DEL./2019 SHRI AKHILESH ARORA, NEW DELHI. TOTAL INCOME AT RS.15,14,929/- AS NO RETURN OF INCOME HAS BEEN FILED BY THE ASSESSEE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. D.R. 4. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND HAS NOT FILED RETURN OF INCOME FOR THE ASSESSMENT YEAR UNDER APPEAL. AN INFORMATION HAS BEEN RECEIVED BY THE A.O. THROUGH AIR THAT AN AMOUNT OF RS.14,24,000/- HAS BEEN DEPOSITED IN THE BANK ACCOUNT OF THE ASSESSEE, BUT, NO RETURN OF INCOME HAS BEEN FILED BY HIM. THEREFORE, THE A.O. REOPENED THE ASSESSMENT UNDER SECTION 147/148 OF THE I.T. ACT, 1961 AFTER TAKING NECESSARY APPROVAL FROM THE COMPETENT AUTHORITY. THE A.O. ISSUED STATUTORY NOTICES UNDER SECTION 148 OF THE I.T. ACT WHICH WERE DULY SERVED BY SPEED POST. FURTHER NOTICES UNDER SECTION 142(1) DATED 11.06.2018, 18.08.2018, 08.10.2018 AND 15.11.2018 WERE ALSO ISSUED TO THE ASSESSEE TO FILE RETURN OF INCOME FOR THE ASSESSMENT YEAR UNDER 3 ITA.NO.8230/DEL./2019 SHRI AKHILESH ARORA, NEW DELHI. CONSIDERATION AND TO MAKE COMPLIANCE OF THE QUERIES RAISED IN THE NOTICES WITH DOCUMENTARY EVIDENCES. HOWEVER, NO COMPLIANCE HAVE BEEN MADE TO THE SAID NOTICES BY THE ASSESSEE. THEREFORE, THE A.O. HAD NO OPTION, BUT, TO PASS EX- PARTE ASSESSMENT ORDER UNDER SECTION 144 R.W.S. 147 OF THE I.T. ACT, DATED 11.12.2018, DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.15,14,929/-. 5. AGGRIEVED BY THE ASSESSMENT ORDER OF THE A.O., THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A). EVEN BEFORE THE LD. CIT(A), THE ASSESSEE DID NOT RESPOND TO THE NOTICE ISSUED BY THE LD. CIT(A) UNDER SECTION 250 OF THE I.T. ACT, 1961 DATED 16.04.2019 AND THE ASSESSEE REQUESTED FOR ADJOURNMENT TO 12.06.2019, 20.06.2019 AND 08.07.2019 WHICH WERE GRANTED BY THE LD. CIT(A) AS SOUGHT FOR BY THE ASSESSEE. HOWEVER, SINCE, THERE WERE NO COMPLIANCE EITHER TO THE NOTICE ISSUED BY THE LD. CIT(A) OR TO THE ADJOURNMENTS GRANTED TO THE ASSESSEE AS PER HIS CONVENIENCE, THE LD. CIT(A) WAS LEFT WITH NO OPTION EXCEPT TO PASS EX-PARTE ORDER BY FOLLOWING THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE 4 ITA.NO.8230/DEL./2019 SHRI AKHILESH ARORA, NEW DELHI. TUKOJIRAO HOLKAR VS., CWT [1997] 223 ITR 480 [MP], DULY CONFIRMING THE ADDITION MADE BY THE A.O. AT RS.15,14,929/- . 6. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. NONE APPEARED ON BEHALF OF THE ASSESSEE. 7. I HAVE HEARD THE LD. D.R. AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DESPITE OPPORTUNITIES GRANTED BY THE A.O. AS WELL AS THE LD. CIT(A), THE ASSESSEE DID NOT APPEAR BEFORE EITHER OF THE AUTHORITIES, FOR WHICH, EX-PARTE ORDERS HAVE BEEN PASSED BY THE A.O. AND THE LD. CIT(A). 7.1. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CLAIM AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND SUBSTANTIATE HIS CASE 5 ITA.NO.8230/DEL./2019 SHRI AKHILESH ARORA, NEW DELHI. WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH, THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDERS AS PER LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E., ON 15.07.2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DELHI, DATED 15 TH JULY, 2021 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 1 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.