ITO, New Delhi v. Sh. Deepak Kumar Aggarwal,, Delhi

ITA 2304/DEL/2009 | 2005-2006
Pronouncement Date: 23-04-2010 | Result: Allowed

Appeal Details

RSA Number 230420114 RSA 2009
Bench Delhi
Appeal Number ITA 2304/DEL/2009
Duration Of Justice 10 month(s) 25 day(s)
Appellant ITO, New Delhi
Respondent Sh. Deepak Kumar Aggarwal,, Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 23-04-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted B
Tribunal Order Date 23-04-2010
Date Of Final Hearing 21-04-2010
Next Hearing Date 21-04-2010
Assessment Year 2005-2006
Appeal Filed On 28-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI BEFORE SHRI G.E.VEERABHADRAPPA VP AND SHRI H.S.SIDHU JM ITA NO.2304/DEL/2009 ASSESSMENT YEAR : 2005-06 INCOME TAX OFFICER WARD-36(1) NEW DELHI. VS. SHRI DEEPAK KUMAR AGGARWAL D-145 LAXMI NAGAR DELHI 110 092. PAN NO.AGKPA9423B. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH JAIN DR. RESPONDENT BY : NONE. ORDER PER H.S.SIDHU JM : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A) DATED 27.2.2009 FOR AY 2005-06 ON THE FOLLOWING GROUND:- ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD .CIT(A) HAS ERRED IN DELETING THE PEAK CASH CREDIT ADDITION OF RS.41 53 000/- MADE BY THE AO U/S 68 OF THE ACT. ON 14.12.2009 REVENUE ALSO FILED ADDITIONAL GROUND S OF APPEAL AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD.CIT(A) HAS ERRED IN ALLOWING PRODUCTION OF BOOKS OF ACCOUNTS WHICH WERE NOT PRODUCED BEFORE THE AO DURING THE CO URSE OF ASSESSMENT PROCEEDINGS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE ACT OF LD.CIT(A) IN ACCEPTING BOOKS OF ACCOUNTS WITHOUT GI VING OPPORTUNITIES TO THE AO TO EXAMINE THE BOOKS OF ACC OUNTS IS IN CONTRAVENTION OF RULE 46A OF I.T. RULES. ITA-2304/DEL/2009 2 2. THE CASE WAS EARLIER FIXED FOR HEARING ON 12.8.0 9 WHEN NONE REPRESENTED ON BEHALF OF THE ASSESSEE. HEARING WAS THUS ADJOURN ED TO 13.10.09 AND NOTICE FOR THE SAID DATE WAS ISSUED BY REGISTERED POST. HOWEV ER NONE APPEARED ON THAT TOO. FRESH NOTICE WAS ISSUED FOR HEARING ON 24.11. 2009. THE ASSESSEE REQUESTED FOR ADJOURNMENT AND CASE WAS FIXED FOR HE ARING ON 13.1.2010 ON WHICH DATE THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED TO 18.2.2010. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJ OURNMENT REQUEST WAS RECEIVED. FRESH NOTICE WAS ISSUED TO THE ASSESSEE B Y REGISTERED POST FIXING THE CASE FOR HEARING ON 21.4.2010. AGAIN THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE. WE ARE THEREFORE OF THE CONSIDERED OPINION THAT NO USEFUL PURPOSE WOULD BE SERVED BY ISSUING NOTICE OF HEARIN G AGAIN AND PROCEED TO DISPOSE OF THE APPEAL EXPARTE QUA THE ASSESSEE AFTE R HEARING THE LD. D.R. 3. LD. D.R. RELIED UPON THE ORDER PASSED BY THE ASS ESSING OFFICER AND THE CONTENTIONS RAISED IN THE GROUNDS OF APPEAL. HE SU BMITTED THAT THE LD. FIRST APPELLATE AUTHORITY HAD WRONGLY ACCEPTED THE BOOKS OF ACCOUNT OF THE ASSESSEE DURING THE COURSE OF APPELLATE PROCEEDINGS WITHOUT GIVING OPPORTUNITY TO THE ASSESSING OFFICER WHICH IS CONTRARY TO THE PROVISIO NS OF RULE 46A OF THE INCOME-TAX RULES 1962. HE PRAYED THAT THE APPEAL OF THE REVENUE BE ACCEPTED AND THE IMPUGNED ORDER BE CANCELLED. 4. WE HAVE HEARD THE LD. D.R. AND PERUSED THE RECOR D AVAILABLE WITH US ESPECIALLY THE IMPUGNED ORDER. WE FIND THAT THE LD . FIRST APPELLATE AUTHORITY HAS ADMITTED THE ADDITIONAL EVIDENCE FILED BY THE ASSES SEE WITHOUT GIVING ITA-2304/DEL/2009 3 OPPORTUNITY TO THE ASSESSING OFFICER WHICH IS CONTR ARY TO THE PROVISIONS OF RULE 46A OF THE INCOME-TAX RULES 1962. WE THEREFORE S ET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DI RECTION TO SUPPLY ALL THE DOCUMENTARY EVIDENCE FILED BY THE ASSESSEE DURING T HE COURSE OF APPEAL PROCEEDINGS AS ADDITIONAL EVIDENCE TO THE ASSESSING OFFICER. HE IS FURTHER DIRECTED TO PROVIDE AN OPPORTUNITY TO THE ASSESSING OFFICER TO REBUT THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE. ACCORDI NGLY THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL AFRESH IN THE LIGHT O F ABOVE DIRECTIONS. 5. IN THE RESULT THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD APRIL 2010. SD/- SD/- (G.E.VEERABHADRAPPA) (H.S.SIDHU) VICE PRESIDENT JUDICIAL MEMBER DATED : 23.04.2010. VK. COPY FORWARDED TO: - 1. APPELLANT-REVENUE 2. RESPONDENT-ASSESSEE 3. CIT 4. CIT(A) 5. DR ITAT DEPUTY REGISTRAR ITA-2304/DEL/2009 4