M/s. General Copy House, Delhi V. ACIT, New Delhi

ITSSA 43/DEL/2012

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 8784 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 13-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIS GILL
• Assessee Lawyers: S R WADHWA
• Keywords: Opportunity of being heard; Block assessment

Judgement Text

ITA (SS)A. NO. 43/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.(SS). A. NO. 43/DEL/2012 BLOCK PERIOD 1.4.1996 TO 6.3.2003 M/S GENERAL COPY HOUSE, 4/980-81, CHAWRI BAZAR, DELHI 110 006 (PAN: AAAFG2439F) VS. ACIT, CIRCLE 29(1), NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSESSEE BY : SH. S.R. WADHWA, ADVOCATE DEPARTMENT BY : SH. RIS GILL, C.I.T. (D.R.) ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: PER SHAMIM YAHYA: PER SHAMIM YAHYA: PER SHAMIM YAHYA: AM AMAM AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A)-XXV, NEW DELHI DAT ED 31.10.2012 PERTAINING TO BLOCK PERIOD 1.4.1996 TO 6.3.2003. 2. THE GROUNDS RAISED READ AS UNDER:- I) THE ORDER OF LD. COMMISSIONER OF INCOME TAX (A)-X XV, NEW DELHI DATED 31.10.2012 IS BAD IN LAW AND ON FACTS. II) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN PASSING AN EXPARTE ORDER INSPITE OF THE FACT THAT ITA (SS)A. NO. 43/DEL/2012 2 NOTICES OF HEARING WERE RECEIVED BY THE ASSESSEE AF TER THE DATE FIXED FOR HEARING. III) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN CONFIRMING THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S. 158BC/158BD OF THE INCOM E TAX ACT, 1961. IV) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN IGNORING DETAILED SUBMISSION FILED ALONG WI TH EVIDENCES THEREOF. V) (A) THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN CONFIRMING THE BLOCK ASSESSMENT ORDER DATED 31.10.2005 DETERMINING THE UNDISCLOSED INCOME OF ` 3,68,602/- AS AGAINST THE NIL UNDISCLOSED INCOME SHOWN IN THE BLOCK RETURN FILED ON 9.12.2003. (B) THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN IGNORING THE FACT THAT THE ADDITION IS ALL EGEDLY ON THE BASIS OF THIRD PARTY EVIDENCE AND NO ITA (SS)A. NO. 43/DEL/2012 3 EXAMINATION WAS ALLOWED TO THE APPELLANT INSPITE OF REPEATED REQUEST. VI) THE APPELLANT CRAVES LEAVE TO ALTER, AMEND OR A DD ANY OTHER GROUND OF APPEAL EITHER BEFORE OR DURING THE COURSE OF HEARING. 3. IN THIS CASE THE BLOCK ASSESSMENT ORDER WAS PASSE D U/S. 158BC OF THE I.T. ACT. ASSESSING OFFICER HELD THAT THE U NDISCLOSED INCOME OF THE ASSESSEE FOR THE BLOCK PERIOD WAS ` 3,68,602/-. 4. UPON ASSESSEES APPEAL, LD. COMMISSIONER OF INCOME TAX (A) CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 5. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEA L BEFORE US. 6. LD. COUNSEL OF THE ASSESSEE AT THE THRESHOLD SUB MITTED THAT IN THIS CASE LD. COMMISSIONER OF INCOME TAX (A) HAS PASS ED AN EXPARTE ORDER. THE NOTICES FIXED FOR HEARING WERE RECEIVED BY THE ASSESSEE, AFTER THE DATE FIXED FOR HEARING. HENCE, HE PRAYED THAT ASSESSEE MAY BE GRANTED ONE MORE OPPORTUNITY TO CANVAS ITS CASE B EFORE THE LD. COMMISSIONER OF INCOME TAX (A). 7. LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY SERIOUS OBJECTION TO THIS PROPOSITION. ITA (SS)A. NO. 43/DEL/2012 4 8. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE REMIT THIS ISSUE TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (A). LD. C OMMISSIONER OF INCOME TAX (A) IS DIRECTED TO PASS AN ORDER, AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13/2/2013, UPON CONCLUSION OF HEARING. SD/- SD/- [ [[ [RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 13/2/2013 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA (SS)A. NO. 43/DEL/2012 5