ITO, New Delhi v. Harpreet Singh, New Delhi

ITA 1792/DEL/2016 | 2011-2012
Pronouncement Date: 29-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 179220114 RSA 2016
Assessee PAN CMVPS0784G
Bench Delhi
Appeal Number ITA 1792/DEL/2016
Duration Of Justice 1 year(s) 7 month(s) 23 day(s)
Appellant ITO, New Delhi
Respondent Harpreet Singh, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Department
Tags No record found
Order Result Partly Allowed
Bench Allotted F
Tribunal Order Date 29-11-2017
Assessment Year 2011-2012
Appeal Filed On 06-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F NEW DELHI BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SMT. BEENA A PILLAI JUDICIAL MEMBER ITA NO. 1792 /DEL/201 6 A.Y. 20 11 - 12 ITO WARD 57(1) ROOM NO.5 BLOCK D VIKAS BHAWAN IP ESTATE NEW DELHI 110 002 VS. SH. HARPREET SINGH PROP. M/S ROYAL TUBES 1644 SP MUKHERJEE MARG NEW DELHI 110 006 PAN: CMVPS0784G (APPELLANT) (RESPONDENT) APP ELLANT BY SHRI ATIQ AHMAD SR.D.R RESPONDENT BY SH. SHYAM SETHI ADV. DATE OF HEARING 2 0TH NOVEMBER 2017 DATE OF PRONOUNCEMENT 29 TH NOVEMBER 2017 ORDER PER BEENA A PILLAI JUDICIAL MEMBER T HE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AGAINST ORDER DATED 04.02.2 016 PASSED BY LD. CIT (A) - 19 NEW DELHI FOR ASSESSMENT YEAR 2011 - 12 ON THE FOLLOWING GROUNDS OF APPEAL: 1 . THE ORDER OF THE LD.CIT(A) IS BAD IN LAW AND NOT IN CO NSONANCE WITH FACTS OF THE CASE. 2 . ON THE FACTS AND CIRCUMSTANCES IN THE CASE THE LD.CIT(A) HAS ERRED IN LAW BY ADMITTING THE DOCUMENTS WHICH WERE NOT ITA 1792/DEL/2016 ASSESSMENT YEAR 2011 - 12 SH. HARPREET SINGH PAGE 2 OF 6 PRODUCED BY THE ASSESSEE DURING ASSESSMENT PROCEEDING DESPITE SEVERAL OPPORTUNITIES BEING PROVIDED BY THE AO. 3 . ON THE FACTS AND CIRCUMSTANCES IN THE CASE THE LD.CIT(A) NEITHER CALLED FOR REMAND REPORT NOR PROVIDED OPPORTUNITY TO THE AO BEFORE ACCEPTING THE ADDITIONAL EVIDENCES UNDER RULE 46A AND THUS GRANTING RELIEF TO THE ASSESSE. 4 . ON THE FACTS AND CIRCUMSTANC ES IN THE CASE THE LD.CIT(A) HAS ERRED IN ACCEPTING THE ADDITIONAL EVIDENCES UNDER RULE 46A AND THUS GRANTING RELIEF TO THE ASSESSEE. IN THIS CASE RELIANCE IS PLACED ON THE CASE OF CIT VS. MANISH BUILDWELL PVT.LTD. OF THE HON BLE DELHI HIGH COURT. 5 . THE AP PELLANT CRAVES LEAVE TO ADD ALLOW OR AMEND ANY OR ALL THE GROUND OF APPEAL BEFORE OR DURING THE COURSE OF HEARING OF THE APPEAL. 2. BRIEF FACTS OF THE CASE ARE AS UNDER: ASSESSEE FILED ITS RETURN OF INCOME ON 30/03/12 DECLARING A TOTAL INCOME OF RS. 1 5 5 280/ - . THE RETURN WAS PROCESSED UNDER SECTION 143(1). HOWEVER SINCE NOBODY APPEARED BEFORE THE LD. AO ASSESSMENT WAS COMPLETED BY MAKING ADDITION OF RS.60 00 000/ - . 2.1. AGGRIEVED BY THE ORDER OF LD. AO ASSESSEE PREFERRED APPEAL BEFORE LD. CIT (A) AN D FILED VARIOUS DETAILS. B AN K STATEMENTS FILED BY ASSESSEE REVEALED THAT ASSESSEE HAD TAKEN LOAN OF RS.47 25 000/ - FROM PUNJAB AND SINDH B ANK. HE THEREFORE REDUCED THE ADDITION TO AN EXTENT OF RS.47 25 000/ - . HOWEVER LD.CIT(A) HELD THAT INVESTMENT OF RS. 16 35 000/ - REMAINED UNEXPLAINED. FURTHER ASSESSEE HAD S UBMITTED THAT SUM OF RS. 6 00 000/ - WAS ITA 1792/DEL/2016 ASSESSMENT YEAR 2011 - 12 SH. HARPREET SINGH PAGE 3 OF 6 RECEIVED AS COMPENSATION FROM RAILWAYS ON THE DEATH OF HIS FATHER AND AS ASSESSEE HAD NOT PRODUCED ANY DOCUMENTS/COPY OF THE BANK STATEMENT TO SHOW THAT T HE CHEQUE WAS RECEIVED AND THE MONEY WAS WITHDRAWN THERE FROM FOR BALANCE PAYMENT OF FLAT IN CASH AND THE SAME WAS FURTHER HELD AS UNSUBSTANTIATED. A SSESSEE SUBMITTED BEFORE LD. CIT (A) THAT HE SOLD GOLD HELD BY HIS WIFE AND HAD RECEIVED SOME AMOUNT FROM MUTHOOT GROUP AMOUNTING TO RS.2 90 000/ - . IT HAS FURTHER BEEN RECORDED BY LD. CIT (A) THAT THE ASSESSEE FAILED TO SUBSTANTIATE THE AMOUNT RECEIVED FROM SMT. JASPREET SINGH. LD. CIT (A) THEREBY CONFIRMED THE ADDITION OF RS. 21 30 000/ - . 2.2. AGGRIEV ED BY THE ORDER OF LD. CIT (A) THE REVENUE IS IN APPEAL BEFORE US NOW. 3. AT THE OUTSET LD. AR P REFERRED APPLICATION FOR ADMISSION OF ADDITIONAL EVIDENCE UNDER R ULE 29 OF THE I NCOME T AX R ULES. IT HAS BEEN SUBMITTED THAT HE HAS FILED APPLICATION TO COLLECT EVIDENCE AS REGARDS RELEASE OF CLAIMS/COMPENSATION RECEIVED FROM R AILWAY D EPARTMENT. COPY OF EXTRACT OF THE REGIST ER OF O RIGINAL A PPLICATIONS MAINTAINED BY RAILWAY C LAIMS T RIBUNAL HAS BEEN PRODUCED BEFORE US. THE LD. AR SUBMITTED CERTAIN DOCUMENTS FR OM MUTHOOT FINANCE BEING THE RECEIPT OF GOLD ORNAMENTS OFFERED AS COLLATERAL SECURITY AGAINST THE LOAN AMOUNT OF RS. 1 28 000/ - . 3.1. IT HAS BEEN SUBMITTED BY LD. AR THAT THESE DOCUMENTS WOULD BE NECESSARY TO DECIDE THE ISSUE OF ADDITIONS AND TO ESTABLISH THE GENUINENESS OF THE AMOUNTS PAID TOWARDS PURCHASE OF FLAT BY ASSESSEE. ITA 1792/DEL/2016 ASSESSMENT YEAR 2011 - 12 SH. HARPREET SINGH PAGE 4 OF 6 3.2. LD. DR HAS NOT OBJECTED IN THE EVENT THE ISSUE IS SET ASIDE TO THE AUTHORITIES BELOW FOR VERIFICATION OF THE SAME. 4. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH THE PART IES IN THE LIGHT OF FRESH DOCUMENTS FILED BY ASSESSEE AND RECORDS PLACED BEFORE US. 5. WE ARE OF THE CONSIDERED OPINION THAT IT WOULD BE JUST AND PROPER TO SET ASIDE THE ISSUE BACK TO THE FILE OF LD. AO FOR DE NOVO ASSESSMENT. AS SESSEE IS DIRECTED TO FILE ALL RELEVANT DOCUMENTS THAT COULD BE NECESSARY TO PROVE THE CASE BEFORE A SSESSING O FFICER. THE A SSESSING O FFICER IS ALSO DIRECTED TO DECIDE THE ISSUE AS PER LAW. 5.1. ACCORDINGLY GROUNDS RAISED BY REVENUE STAND ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT APPEAL FILED BY REVENUE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.11.2017. SD/ - SD/ - (R.S. SYAL) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 29 TH NOVEMBER 2017. *MV ITA 1792/DEL/2016 ASSESSMENT YEAR 2011 - 12 SH. HARPREET SINGH PAGE 5 OF 6 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT DELHI BENCHES NEW DELHI ITA 1792/DEL/2016 ASSESSMENT YEAR 2011 - 12 SH. HARPREET SINGH PAGE 6 OF 6 DATE 1. DRAGON DICATION 20/11/17 2. DRAFT PLACED BEFORE AUTHOR 23/11/17 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. APPROVED DRAFT COMES TO SRPS/PS 5. KEPT FOR PRONOUNCEMENT ON 29/11/17 6. FILE SENT TO BENCH CLERK 7. ORDER UPLOADED