Satish Tyagi, Ghaziabad V. ITO, Ward-2(4), Ghaziabad

ITA 9601/DEL/2019

AI Insights

The case involves an appeal by Satish Tyagi against the order of the Commissioner of Income Tax (Appeals) - Ghaziabad, which arose from an assessment order passed by the Assessing Officer under Section 143(3) read with Section 147 of the Income Tax Act, 1961, concerning the Assessment Year 2010-11. The primary relief sought by the assessee was the restoration of an ex-parte assessment to the file of the Assessing Officer for fresh consideration. The Tribunal noted the identical situation in a related case involving the assessee's brother and decided to restore the matter to the Assessing Officer for a fresh assessment, emphasizing the need for a fair hearing and proper consideration of the assessee's circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121681 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: G
• Next Hearing Date: 06-06-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 16-12-2019
• Other Referred Cases: Shri Amrish Kumar vs ITO
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 54; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.9601/DEL/2019 Assessment Year 2010-11 Satish Tyagi, 321 PNB Bank, Noor Nagar Sihanim, Ghaziabad. Vs. ITO Ward-2(4) Ghaziabad TAN/PAN: BJUPT2866H (Appellant) (Respondent) Appellant by: Shri Nitin Kumar, CA Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 07 06 2023 Date of pronouncement: 13 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T h e c a p t i on e d a p p e a l ha s be e n f i l ed b y th e a s s e ss e e a g a i n s t t h e or de r o f t h e l d. C om m i s si on e r o f In c o m e T ax ( A pp e a ls ) - G h a z ia b a d ( ‘ C I T ( A ) ’ i n sh or t ) da t e d 2 4 . 09 . 20 19 a r i s in g f r o m th e a s s e s sm e nt or de r d a te d 2 6 . 1 2. 2 01 7 p a s s e d b y t h e A s s e s si n g O f f ic e r ( A O ) u n d e r S e c ti o n 1 4 3( 3) r . w . S e c t i o n 1 47 o f t h e I nc o me T a x Ac t , 19 6 1 ( t h e A c t ) c on c e r ni n g A Y 2 01 0- 11 . 2. W h en t h e m at t e r w a s c a l l e d f or h e a r i n g, t h e l d. c o u n s e l f o r t he a s s e s se e s ub mi t t e d t ha t m u l t i p l e gr o un d s h a v e b e e n r a i s e d i n t h e gr ou nd s o f ap pe a l b u t o n l y r e m e d y t h a t a s s e s se e se ek s t o p u r su e a t t hi s po i nt o f ti m e i s t h e r e st or a t i o n o f e x - pa rt e a s se s sm en t p a s s e d u nd e r S e c ti o n 1 44 o f t he A c t t o t h e f i le o f t h e A ss e s si n g O f fi c e r f or fr e s h c on s i d e r a t i o n o f t he fa c t s a n d c i r c u m st a nc e s o f t h e c a se i n a c c or da n c e w i t h l a w . I.T.A. No.274/Del/2022 2 3. T h e l d . c o u n se l f ur t he r s u b m i t s t h a t in i de n t i c al f a c t si t ua t i on , i n t he c as e o f ( h i s b r o t h e r ) S hr i A mr i s h Ku m ar v / s I T O i n IT A N o. 3 9 2 4/ D e l / 2 0 1 9 A s s e s sm e nt Y e a r 2 01 0- 1 1 o r d e r d a t ed 0 5. 0 4. 2 0 2 3, t he m a t t e r h a s b e e n r e s t or ed t o t h e f i l e o f t h e A s se s si n g O f f i c e r fo r fr e s h c on s i d e r a t i on o f su b j e c t m a t t e r of d i s p u te i n a c c or da n c e w i t h l aw . 4. T h e r e l e v a n t o p e r a t i v e p a r a gr a ph o f t he or de r o f t h e C o- or di n at e B e n c h i n t h e c a s e o f S hr i A m r i s h K u m a r ( sup r a ) i s r e p r o du c e d he r e u nd er : “ 8 . U p o n c a r e f u l c o n s i d e ra t i o n , w e f i n d t h a t t h e a ss e s s e e i s a n i l l i t e r a t e f a r m e r a n d c l a i m s t h a t h e w a s n o t p r o p e rl y p r e s e n t e d i n t h e a s s e s s m e n t a n d a p p e l l a t e p r o c e e d i n g s . M o r e o v e r , t h e a s s e s s e e c l a i m s t h a t h e w a s m i s g u i d e d b y t h e c o n su l t a n t . W e f u r t h e r n o t e t h a t t h e a s s e s s e e c l a i m s f o r u / s 5 4 F e x e m p t i o n h a s a l s o b e e n d e n i e d b y r e f e r r i n g t h e d e c i s i o n o f t h e H o n ' b l e A p e x C o u r t i n t h e c a s e o f G o e t z e ( I n d i a ) L t d . . W e f i n d i n t h e i n t e r e s t o f j u s t i c e w il l b e w e l l s e r v e d i f t h e m a t t e r i s r e m i t t e d t o t h e f i l e o f t h e A s s e s s i n g O f fi c e r t o c o n s i d e r t h e i s s u e a f r e s h . Fu r t h e r m o r e , a s r e g a rd s , t h e a s s e s s e e c l a i m s f o r e x e m p t i o n u / s 5 4 F o f t h e A c t , w e n o t e t h a t H o n ' b l e A p e x C o u r t i n G o e t z e ( I n d i a ) L t d . ( s u p r a ) t h e H o n ' b l e A p e x C o u r t h a s e x p o u n d e d t h a t t h e s a i d d e c i s i o n w o u l d n o t i m p i n g e u p o n t h e po w e r s o f I T A T i n d e a l i n g w i t h t h e c l a i m o t h e r w i s e t h a n b y r e v i s e d r et u r n . A c c o r d i n g l y , w e d i r e c t t h a t t h e a b o v e g r o u n d b e a d m i t t e d a n d d e ci d e d a s p e r l a w . N e e d l e s s t o s a y t h e a s s e s s e e b e g i v e n o p p o r t u n i t y of b e i n g h e a r d . ” 5. T h e l d . D R f or T h e R e v en ue , o n t he o t he r h a nd , co n t e n d s t h a t t he r e o p e n in g ac t i o n i s f or t he b en e fi t of r ev e nu e a s h e l d in S u n E n gi n e e r i n g a n d t h e r e f or e t he i n c o m e r e t ur ne d c a n n ot b e a s se s s e d a t a l ow e r f i gu r e i n t h e r e a s se s s m e nt pr o c e e d i n gs. 6. I n c o n so na n c e w i t h t h e r e s t o r a t i on m a d e i n A m r i sh Ku m a r , t he c a p t i on e d a p p e al i s a l so r e st o r e d t o t h e f i l e o f t he A ss e s s i n g O f fi c e r fo r fr e sh a dj u di c a ti o n o f po i n t s r a i se d i n a c c o r d a nc e w i t h l a w a f t e r gi v i n g pr o p e r op po r t un i t y t o t h e a s se s s ee . T h e A s s ess i n g O f fi c e r s h a l l r e d et e r mi n e t h e i s s u e w i t h ou t a n y f a t t e r s a n d i n a cc o r d a n c e w i t h l a w a nd a f t e r gi v i n g t he w e i gh t to t h e r at i o n o f j ud gm ent o f H o n’ bl e S up r e m e C ou r t i n t h e c a s e o f CI T v s . S u n En g i n ee ri n g Wo r k s P v t . L t d. (1 99 2 ) 19 8 I T R 29 4 (S C ). I.T.A. No.274/Del/2022 3 7. I n t h e r e s u l t, t h e a p p e a l o f t h e a s se s s e e is a l low e d f or s ta t i st i c a l pu r p o se s. Order pronounced in the open Court on 13/06/2023 Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /06/2023 prabhat Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar