Sawarn Singh, Amritsar V. ITO, Ward-47(3), New Delhi

ITA 8598/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0496 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Assessee Lawyers: R R MAURYA
• Section: 201; 147; 148

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 1 : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 8598 /DEL/201 9 ASSESSMENT YEAR : 20 1 1 - 12 SAWARN SINGH, 891, GALI NO.6, HAR KISHAN NAGAR CHEHHERATA, AMRITSAR. PAN: BMDPS1497R VS ITO, WARD - 47 ( 3 ), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : SHRI R.R. MAURYA, ADVOCATE RE VENUE BY : SHRI M. BARNWAL, SR. DR DATE OF HEARING : 14 . 07 . 20 2 1 DATE OF PRONOUNCEMENT : 14 . 0 7 . 20 2 1 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 16 TH MAY, 201 9 OF THE CIT(A) - 16 , NEW DELHI RELATING TO ASSESSMENT YEAR 20 1 1 - 12 . 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO. 3 . FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A N INDIVIDUAL. ON THE BASIS OF INFORMATION THAT THE ASSESSEE HAS DEPOSITED HUGE CASH IN HIS BANK ACCOU NT, ITA NO. 8598 /DEL/201 9 2 PROCEEDINGS U/S 147 WAS INITIATED. DESPITE ISSUE OF NOTICE U/S 148, THE ASSESSEE DID NOT FILE ANY RETURN NOR APPEARED BEFORE THE AO. THEREFORE, THE AO, IN THE ORDER PASSED U/S 147/144, DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.16 LAKHS. SINC E THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPITE NUMBER OF OPPORTUNITIES GRANTED, THE LD. CIT(A), IN HER EX PARTE ORDER, SUSTAINED THE ADDITION MADE BY THE AO. 4 . AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNA L. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS VERY SMALL AND DUE TO VARIOUS REASONS THE CASE WAS NOT PROPERLY REPRESENTED EITHER BEFORE THE AO OR BEFORE THE CIT(A). HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE HIS CASE. THE LD. DR, ON THE OTHER HAND, OPPOSED THE ARGUMENTS ADVANCED BY THE ASSESSEE. 6 . I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT THE ASSESSEE DID NOT FILE ANY RETURN IN RESPONSE TO THE NOTICE U/S 148 NOR APPEARED BEFORE THE AO TO SUBSTANTIATE THE CASH DEPOSITS MADE IN THE BANK ACCOUNT. SIMILARLY, THE ASSESSEE ALSO DID NOT APPEAR BEFORE THE CIT(A) FOR WHICH THE LD.CIT(A) WAS CONSTRAINED TO PASS THE EX PARTE ORDER . IT IS THE SUBMISSION OF THE LD. COUNSEL THAT GIVEN AN OPPORTUNITY, THE ASSESSEE IS IN A POSITION TO SUBSTANTIATE THE SOURCE OF CASH DEPOSIT MADE IN THE SAVINGS BANK ITA NO. 8598 /DEL/201 9 3 ACCOUNT. C ONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE AO WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APP EAR BEFORE THE AO AND SUBSTANTIATE ITS CASE BY FILING REQUISITE DETAILS , FAILING WHICH, THE AO IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL P URPOSES. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 14. 07 .20 21 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 14 TH J ULY, 20 21 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI