M/s. Deepak Motors, Ghaziabad V. ITO, Ghaziabad

ITA 970/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3158 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.970/DEL/2015 ASSESSMENT YEAR : 2011-12 DEEPAK MOTORS, INDIAN OIL SERVICES STATION, ROAD NO.56, SURYA NAGAR, OPP. VIVEK VIHAR, GHAZIABAD. PAN: AADFD1563G VS. ITO, WARD-1(2), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS ASHIMA NEB, SR. DR DATE OF HEARING : 26.02.2018 DATE OF PRONOUNCEMENT : 27.02.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 24.12.2014 IN RELATION TO THE ASSESSM ENT YEAR 2011-12. ITA NO.970/DEL/2015 2 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST NON-ADMISSION OF ADDITIONAL EVIDENCE IN RESPECT OF FRESH CAPITAL INT RODUCED BY THE PARTNER AMOUNTING TO RS.6,91,167/-. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT A FRESH CAPITAL OF RS.6.91 LAC WAS INTRODUCED BY SMT. MEERA SARIN, PARTNER OF THE ASSESSEE FIRM. SINCE THE ASSESSEE DID NOT PARTICIPATE IN THE ASSESSMENT PROCEEDINGS DUE TO ONE REASON OR THE OTHER, WHICH LED TO THE PASSING OF TH E ASSESSMENT ORDER U/S 144 OF THE ACT, THE SAID AMOUNT OF THE FRESH CAPITAL WA S ADDED TO THE TOTAL INCOME. THE ASSESSEE FURNISHED ADDITIONAL EVIDENCE BEFORE THE LD. CIT(A) IN SUPPORT OF THE GENUINENESS OF THE FRESH CAPITAL INT RODUCED BY THE PARTNER. THE LD. CIT(A) REFUSED TO ADMIT THE SAME. THAT IS HOW THE ADDITION CAME TO BE CONFIRMED. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVAN T MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSE E DESPITE NOTICE. IT IS SEEN THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER AND THAT IS THE REASON FOR THE MAKING OF ADDITION OF RS.6.91 LAC ON ACCOUNT OF FRESH CAPITAL CONTRIBUTION BY SMT. MEERA SARIN. THE ASSE SSEE ARGUED BEFORE THE LD. CIT(A) THAT THERE WERE REASONS BEYOND ITS CONTROL F OR PUTTING IN APPEARANCE ITA NO.970/DEL/2015 3 BEFORE THE ASSESSING OFFICER AND ADDUCED NECESSARY EVIDENCE IN SUPPORT OF SUCH ADDITION TO THE CAPITAL. IN OUR CONSIDERED OP INION, THE LD. CIT(A) OUGHT TO HAVE ALLOWED THE FILING OF ADDITIONAL EVIDENCE T O JUDGE THE GENUINENESS OR OTHERWISE OF FRESH CAPITAL. SINCE SUCH ADDITIONAL EVIDENCE HAS NOT BEEN ADMITTED, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER. WE ORDER ACC ORDINGLY AND DIRECT THE ASSESSING OFFICER TO DECIDE THIS ISSUE AFRESH, AFTE R ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLE SS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN SU PPORT OF FRESH CONTRIBUTION OF CAPITAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.201 8. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 27 TH FEBRUARY, 2018. ITA NO.970/DEL/2015 4 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.