Sri Rohit Sood, New Delhi v. ACIT, New Delhi

ITA 1587/DEL/2012 | 2008-2009
Pronouncement Date: 25-10-2013 | Result: Partly Allowed

Appeal Details

RSA Number 158720114 RSA 2012
Assessee PAN AJBPS6941E
Bench Delhi
Appeal Number ITA 1587/DEL/2012
Duration Of Justice 1 year(s) 6 month(s) 20 day(s)
Appellant Sri Rohit Sood, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 25-10-2013
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted F
Tribunal Order Date 25-10-2013
Date Of Final Hearing 22-10-2013
Next Hearing Date 22-10-2013
Assessment Year 2008-2009
Appeal Filed On 04-04-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL D.AGRAWAL D.AGRAWAL D.AGRAWAL VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.1587/DEL/2012 1587/DEL/2012 1587/DEL/2012 1587/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 SHRI ROHIT SOOD SHRI ROHIT SOOD SHRI ROHIT SOOD SHRI ROHIT SOOD S SS S- -- -155 2 155 2 155 2 155 2 ND NDND ND FLOOR FLOOR FLOOR FLOOR PANCHSHEEL PARK PANCHSHEEL PARK PANCHSHEEL PARK PANCHSHEEL PARK NEW DE NEW DE NEW DE NEW DELHI. LHI. LHI. LHI. PAN : PAN : PAN : PAN : AJBPS6941E. AJBPS6941E. AJBPS6941E. AJBPS6941E. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX INCOME TAX INCOME TAX CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -7 7 7 7 NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPAK SINGH ADVOCATE. RESPONDENT BY : SMT. VEENA JOSHI CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL D.AGRAWAL D.AGRAWAL D.AGRAWAL VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-I NEW DELHI DATED 9 TH FEBRUARY 2012 FOR THE AY 2008- 09. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS:- 1. BECAUSE THE LEARNED CIT(APPEAL) HAS ERRED IN CONFIRMING THE ADDITION OF RS.535972 ON ACCOUNT OF UNEXPLAINED JEWELLERY. 2. BECAUSE THE LEARNED CIT(APPEAL) HAS ERRED IN PAS SING THE EX PARTIE ORDER WITHOUT GIVING PROPER OPPORTUNI TY TO THE APPELLANT. 3. BECAUSE THE ORDER IS BAD IN LAW AS WELL AS ON FA CT. 3. AT THE TIME OF HEARING BEFORE US SHRI DEEPAK SI NGH ADVOCATE APPEARED AND HE STATED THAT HE WAS ENGAGED BY THE A SSESSEE FOR APPEARING BEFORE THE CIT(A) ALSO. THAT BEFORE THE CIT(A) THE APPEAL OF THE ASSESSEE AS WELL AS HIS WIFE SMT. POOJA SOOD BO TH WERE FIXED ITA-1587/DEL/2012 2 TOGETHER. HE APPEARED ON ALL DATES OF HEARING EXCE PT ON THE LAST DATE OF HEARING. THAT PROBABLY THE ASSESSEES APPEARAN CE AND REQUEST FOR ADJOURNMENT MIGHT BE RECORDED IN THE FILE OF SMT. P OOJA SOOD ONLY AND NOT IN THE FILE OF THE ASSESSEE. HE FURTHER STATED THAT EVEN IF THERE IS ANY LAPSE IN NOT APPEARING BEFORE THE CIT(A) IT IS ENTIRELY ON ACCOUNT OF HIM AND THE ASSESSEE MAY NOT BE PENALIZED FOR THE S AME. HE ALSO FURNISHED THE AFFIDAVIT IN SUPPORT OF THE CONTENTIO N RAISED BY HIM BEFORE US. IN VIEW OF THE ABOVE IT IS REQUESTED B Y HIM THAT THE ISSUE MAY BE SET ASIDE TO THE FILE OF THE LEARNED CIT(A) FOR READJUDICATION AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. 4. LEARNED DR ON THE OTHER HAND STRONGLY OBJECTED TO THE SETTING ASIDE OF THE MATTER TO THE FILE OF THE CIT(A). 5. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDE S AND THE FACTS OF THE CASE IN OUR OPINION IT WOULD MEET THE ENDS OF JUSTICE IF THE ORDER OF LEARNED CIT(A) IS SET ASIDE TO HIS FILE. WE ORDER ACCORDINGLY AND DIRECT HIM TO ALLOW ADEQUATE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE AND THEREAFTER READJUDICATE THE MATTER IN ACCORDANCE WITH LAW. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DEE MED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER 2013. SD/- SD/- ( (( (U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 25.10.2013 VK. ITA-1587/DEL/2012 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI ROHIT SOOD SHRI ROHIT SOOD SHRI ROHIT SOOD SHRI ROHIT SOOD S SS S- -- -155 2 155 2 155 2 155 2 ND NDND ND FLOOR PANCHSHEEL PARK NEW DELHI. FLOOR PANCHSHEEL PARK NEW DELHI. FLOOR PANCHSHEEL PARK NEW DELHI. FLOOR PANCHSHEEL PARK NEW DELHI. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X ASSISTANT COMMISSIONER OF INCOME TAX ASSISTANT COMMISSIONER OF INCOME TAX ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -7 NEW DELHI. 7 NEW DELHI. 7 NEW DELHI. 7 NEW DELHI. 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR