Dr. Meenakshi Sabharwal, New Delhi v. ITO, New Delhi

ITA 3293/DEL/2010 | 2007-2008
Pronouncement Date: 24-03-2011 | Result: Allowed

Appeal Details

RSA Number 329320114 RSA 2010
Assessee PAN AMSPS8534N
Bench Delhi
Appeal Number ITA 3293/DEL/2010
Duration Of Justice 8 month(s) 18 day(s)
Appellant Dr. Meenakshi Sabharwal, New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 24-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 24-03-2011
Date Of Final Hearing 24-03-2011
Next Hearing Date 24-03-2011
Assessment Year 2007-2008
Appeal Filed On 06-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI B.C. MEENA. ACCOUNTANT MEMBER ITA NO.3293/DEL./2010 (ASSESSMENT YEAR : 2007-08) MEENAKSHI SABHARWAL VS. ITO WARD 37(2) 2-B PUSA ROAD NEW DELHI. NEW DELHI. (PAN/GIR NO.AMSPS8534N) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJESH ARORA CA. REVENUE BY : MS. BANITA DEVI SR.DR ORDER PER B.C. MEENA: AM THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE CIT(A)-XXVIII NEW DELHI DATED 25.03.2010. THE GRO UNDS OF APPEAL READ AS UNDER: 1. THE LD/- CIT(A) HAS ERRED IN LAW AND FACTS OF THE CASE IN ALLEGING NON- COMPLIANCE ON THE PART OF THE ASSESSEE AN D HAS FURTHER ERRED IN LAW AND FACTS IN CONFIRMING THE ADDITIONS MADE BY THE LD/- A.O. WITHOUT GRANTING ADE QUATE OPPORTUNITY TO THE ASSESSEE WHICH IS HIGHLY ARBITRARY UNJUSTIFIED AND BAD IN LAW. 2. THE LD/-CIT(A) HAS ERRED LAW AND FACTS IN ALLEGING NON COMPLIANCE BY THE ASSESSEE ON ONE HAND AND NOT DISPOSING OFF THE ORDER TILL THE END OF TWO MONTHS FRO M THE DATE OF REJECTION OF APPLICATION FOR ADJOURNMENT ON THE OTHER HAND DEFEATING THE PURPOSE OF SO CALLED EFFICI ENT DISPOSAL OF THE CASE THEREBY DENYING THE ADEQUATE OPPORTUNITY IN VIEW OF PRINCIPLES OF NATURAL JUSTICE. 3. THE LD/- CIT(A) HAS ERRED IN LAW AND FACTS OF THE CASE IN CONFIRMING ADDITION AMOUNTING TO RS.8 13 134/- MADE BY LD/- AO U/S 68 OF IT ACT TREATING THE SAME AS UNEXPL AINED CREDITORS WHICH IS ARBITRARY UNJUSTIFIED AND BAD IN LAW. I.T.A. NO.3293/DEL./2010 (A.Y. : 2007-08) 2 4. THE LD/- CIT(A) HAS ERRED IN LAW AND FACTS OF THE CASE IN CONFIRMING THE ADDITION AMOUNTING TO RS.5 09 554/- M ADE BY LD/- AD U/S 68 OF IT ACT ALLEGING UNEXPLAINED CR EDITORS ON ACCOUNT OF DIFFERENCE IN THE BALANCES AS PER BOOKS AND AS PER CONFIRMATIONS FILED WHICH IS ARBITRARY UNJUSTI FIED AND BAD IN LAW. 5. THE LD/- CIT(A) HAS ERRED IN LAW AND FACTS OF THE CASE IN SUSTAINING THE DISALLOWANCE OF 1/5TLL OF CERTAIN EXPEN SES DEBITED TO P & LAIC AMOUNTING TO RS.73 940J-MADE BY THE LD/- AD TREATING THE SAME OF PERSONAL NATURE AND HA S FURTHER ERRED IN IGNORING THE FACT THAT THE ASSESSEE HA D ALREADY BEEN SUBJECTED TO THE FBT AND THEREFORE IS ARBITRARY UNJUSTIFIED BAD IN LAW AND UNCALLED FOR. 2. THE ASSESSEE IS A DOCTOR RUNNING A SHOP IN THE NAME OF JEEVAN MEDICAL STORE IN THE PREMISES OF JEEVAN NURSING HOME PUSA ROAD. THE AO MADE FOUR ADDITIONS. THE ADDITION OF `8 13 134 W AS MADE ON ACCOUNT OF NON-FURNISHING THE CONFIRMATION AND ALSO N OT PROVIDING SATISFACTORY EXPLANATION. THIS AMOUNT WAS ADDED U/S 68 OF THE I.T. ACT. THE ADDITION OF `5 09 554 WAS MADE ON ACCOUNT OF DIF FERENCE IN THE BALANCE SHOWN IN THE ASSESSEES BOOKS OF ACCOUNT AND THE CONFIRMATIONS FILED. SIMILARLY 1/5 TH OF THE CAR EXPENSES AND TELEPHONE EXPENSES WERE TREATED FOR PERSONAL USE OF THE ASSESSEE. TH E ORDER OF THE CIT(A) IS EX-PARTE. 2. LD.AR OF THE ASSESSEE SUBMITTED THAT THE MATTER MAY B E SET ASIDE TO THE FILE OF THE AO AS THE ASSESSEE HAS TO FILE CO NFIRMATION OR TO PRODUCE THE PERSON. THEREFORE TO AVOID THE MULTIPL ICITY OF THE LITIGATION THE MATTER MAY BE RESTORED TO THE FILE O F THE AO. 3. ON THE OTHER HAND LD.DR WAS OF THE VIEW THAT THE RE IS NO SERIOUS OBJECTION TO THIS PROPOSITION. THEREFORE IN THE INT EREST OF JUSTICE AND EQUITY WE SET ASIDE THE ORDER OF THE AUTHORITIES BELO W WITH THE DIRECTION TO DECIDE THE MATTER DE NOVO AFTER PROVID ING AN OPPORTUNITY TO THE ASSESSEE. HOWEVER WE WOULD ALSO LIKE TO DIRECT THE ASSESSEE TO COOPERATE IN THE PROCEEDINGS AND FILE THE NECESSARY DO CUMENTS ON WHICH THE RELIANCE IS PLACED. THE AO SHALL DECIDE TH E ISSUE AFRESH. I.T.A. NO.3293/DEL./2010 (A.Y. : 2007-08) 3 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HEARI NG ITSELF ON 24.03.2011. SD/- SD/- [RAJPAL YADAV] [B.C. MEENA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE 24/03/2011 SKB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A)XXVIII NEW DELHI. 5. CIT( ITAT) BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES