Mr. Pramod Sud, New Delhi V. DCIT, New Delhi

ITSSA 41/DEL/2008

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 2883 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 10-01-2017
• Assessment Year: misc
• Appeal Filed On: 28-03-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NEW DELHI BENCH F: NEW DELHI BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER IT(SS)A NO.41/DEL/2008 ASSESSMENT YEAR : BLOCK PERIOD 01.04.1997 TO 13.05 .2003 MR. PRAMOD SUD, PROP. M/S. PROCOMP, 134, BHAGAT SINGH MARKET, NEW DELHI. PAN: AAXPS 7372N VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 12, NEW DELHI. APPELLANT RESPONDENT APPELLANT BY : SHRI TARUN ROHTAGI, CA RESPONDENT BY : SHRI O.P. MEENA, CIT(DR) DATE OF HEARING : 10.01.2017 DATE OF PRONOUNCEMENT : 11.01.2017 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(APPEALS) INTER ALIA ON THE FOLLOWING GROUNDS:- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN THE LAW, THE LD. CIT(A) GROSSLY ERRED IN CONFIRMING ADD ITIONS OF RS. 175,000 & RS. 50,000 ON ACCOUNT OF UNEXPLAINED EXPE NDITURE U/S 69C. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE A ND IN THE LAW, THE LD. CIT(A) GROSSLY ERRED IN CONFIRMING ADD ITIONS OF RS. 147,596; RS. 41,000 & RS. 30,710 TOTALING RS. 219,3 06 ON ACCOUNT OF UNDISCLOSED INCOME. IT(SS)A NO.41/DEL/2008 PAGE 2 OF 4 3. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN THE LAW, THE LD. CIT(A) GROSSLY ERRED IN CONFIRMING ADDITION OF RS. 34,213 ON ACCOUNT OF GROSS PROFIT ON UNDISCLOSED SALES. 4. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN THE LAW, THE LD. CIT(A) GROSSLY ERRED IN CONFIRMING ADDITION OF RS. 58,200 U/S 69; 5. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN THE LAW, THE LD. CIT(A) GROSSLY ERRED IN NOT ADJUDICATING ON ASSESSEE'S GROUND WITH RESPECT TO CHARGE OF INTEREST OF RS. 133,927 U /S 158BFA(1) & IN NOT DELETING THE SAME. 6. THAT THE ABOVE GROUNDS ARE INDEPENDENT & WITHOU T PREJUDICE TO EACH OTHER. THAT THE APPELLANT CRAVES LEAVE TO ADD TO AND / OR AMEND, MODIFY OR WITHDRAW THE GROUNDS OUTLINED ABOVE BEFOR E OR AT THE TIME OF HEARING OF THE APPEAL. 2. DURING THE COURSE OF HEARING OF THIS APPEAL, TH E ASSESSEE HAS MOVED AN APPLICATION FOR ADMISSION OF THE ADDITIONA L GROUND THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE ORDE R U/S. 158BC IS BAD IN LAW. 3. LATER ON, THE ASSESSEE HAS MOVE AN APPLICATION F OR WITHDRAWAL OF THE ADDITIONAL GROUND. REQUEST FOR WITHDRAWAL OF THE A DDITIONAL GROUND WAS NOT OPPOSED BY THE REVENUE. ACCORDINGLY, THE ADDITIONA L GROUND IS DISMISSED AS WITHDRAWN. 4. SO FAR AS GROUNDS ON MERITS ARE CONCERNED, IT HA S BEEN ARGUED ON BEHALF OF THE ASSESSEE THAT THESE GROUNDS ARE NOT P ROPERLY ADJUDICATED BY THE CIT(APPEALS) BY PASSING A REASONED ORDER. HE H AS SUMMARILY IT(SS)A NO.41/DEL/2008 PAGE 3 OF 4 CONFIRMED THE ADDITIONS MADE BY THE AO, WITHOUT DIS CUSSING THE ISSUES IN DETAIL. 5. THE LD. DR SUPPORTED THE ORDER OF THE CIT(APPEAL S). 6. HAVING CAREFULLY EXAMINED THE ORDERS OF LOWER AU THORITIES IN THE LIGHT OF RIVAL SUBMISSIONS, WE FIND THAT THE AO HAS MADE THE ADDITIONS ON THE AFORESAID ISSUES AND WHILE ADJUDICATING THE SAME, T HE CIT(A) DID NOT ASSIGN THE REASONS FOR CONFIRMATION OF THE SAID ADDITIONS. SINCE THE CIT(A) HAS NOT ADJUDICATED THE ISSUE ON MERITS, WE ARE OF THE VIEW THAT THE GROUNDS RAISED ARE TO BE READJUDICATED BY THE CIT(APPEALS) AFRESH. ACCORDINGLY, THE ORDER OF CIT(APPEALS) IS SET ASIDE ON THE IMPUGNED ISSUES AND THE MATTER IS RESTORED TO HIS FILE FOR ADJUDICATION OF THESE GROU NDS AFRESH, AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF JANUARY, 2017. SD/- SD/- (PRASHANT MAHARISHI ) (SUNIL KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER NEW DELHI, DATED, THE 11 TH JANUARY, 2017. /D S/ IT(SS)A NO.41/DEL/2008 PAGE 4 OF 4 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR, ITAT, NEW DELHI.