Shashi Kant Tyagi, Ghaziabad v. DCIT, Circle- 2, Ghaziabad

ITA 3882/DEL/2017 | 2008-2009
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 388220114 RSA 2017
Assessee PAN ADWPT4804E
Bench Delhi
Appeal Number ITA 3882/DEL/2017
Duration Of Justice 2 year(s) 5 month(s) 11 day(s)
Appellant Shashi Kant Tyagi, Ghaziabad
Respondent DCIT, Circle- 2, Ghaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 27-11-2019
Assessment Year 2008-2009
Appeal Filed On 15-06-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SHRI KULDIP SINGH JUDICIAL MEMBER ITA NO.3882/DEL/2017 ASSESSMENT YEAR : 2008-09 SHASHI KANT TYAGI AKHILESH KUMAR ADVOCATE CHAMBER NO.206-207 ANSAL SATYAM RDC RAJ NAGAR GHAZIABAD UTTAR PRADESH. PAN: ADWPT4804E VS DCIT CIRCLE-2 GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI GAURAV BANSAL CA REVENUE BY : SHRI S.S. RANA CIT DR DATE OF HEARING : 25.11.2019 DATE OF PRONOUNCEMENT : 27.11.2019 ORDER PER R.K. PANDA AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 1 ST MARCH 2017 OF THE CIT(A) GHAZIABAD RELATING TO A SSESSMENT YEAR 2008-09. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) CONFIRMING THE ADDITION OF ITA NO.3882/DEL/2017 2 RS.15 78 74 336/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF LONG-TERM CAPITAL GAIN. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND HAS NOT FILED HIS RETURN OF INCOME FOR THE RELEVANT ASSESSM ENT YEAR. SINCE THE ASSESSEE HAD SOLD AN IMMOVABLE PROPERTY IN NEWLY DEVELOPED RESID ENTIAL AREA CALLED RAJ NAGAR EXTENSION IN THE VICINITY OF MEERUT ROAD GHAZIABAD NH-58 FOR RS.16 01 44 400/- ON 15 TH FEBRUARY 2008 ALONG WITH HIS OTHER RELATIVES AND SINCE THE LAND WAS SITUATED WITHIN THE NOTIFIED AREA AND HENCE COVER ED UNDER THE DEFINITION OF CAPITAL ASSET WITHIN THE MEANING OF SECTION 2(14) OF THE I T ACT 1961 THE ASSESSING OFFICER AFTER RECORDING REASONS REOPENED THE ASSE SSMENT AND ISSUED NOTICE U/S 148 OF THE IT ACT TO THE ASSESSEE. IN RESPONSE TO THE NOTICE U/S 148 THE ASSESSEE FILED HIS RETURN OF INCOME ON 23 RD JULY 2014 DECLARING AN INCOME OF RS.2 17 054/-. SUBSEQUENTLY THE ASSESSING OFFICER ISSUED NOTICE U /S 143(2) WHICH WAS SERVED ON THE ASSESSEE. SINCE THERE WAS NO PROPER COMPLIANCE FROM THE SIDE OF THE ASSESSEE THE ASSESSING OFFICER DETERMINED THE TOTAL INCOME O F THE ASSESSEE AT RS.15 80 91 390/- BY MAKING AN ADDITION OF RS.15 78 74 336/- BEING THE LONG-TERM CAPITAL GAIN ON ACCOUNT OF SALE OF THE SAID PROPERT Y. IN APPEAL THE LD.CIT(A) UPHELD THE ACTION OF THE ASSESSING OFFICER IN THE EX PARTE ORDER PASSED BY HIM BY RELYING ON THE DECISION OF THE HON'BLE SUPREME COUR T IN THE CIT VS. B.N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITA NO.3882/DEL/2017 3 ITR 480 (M.P.) AND THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD 38 ITD 320 (DEL.). SO FAR AS THE MERIT OF THE CASE IS CONCERNED HE SIMPLY UPHELD THE ACTION OF THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) THE ASSESS EE IS IN APPEAL BEFORE THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE FIND THE ASSESSING OFFI CER IN THE INSTANT CASE MADE ADDITION OF RS.15 78 74 336/- BEING THE LONG-TERM C APITAL GAIN ON ACCOUNT OF SALE OF LAND AT MEERUT ROAD GHAZIABAD NH-58. WE FIND D ESPITE OPPORTUNITIES GRANTED BY THE CIT(A) THERE WAS NO APPEARANCE BEFORE HIM F OR WHICH THE LD.CIT(A) DISMISSED THE APPEAL EX PARTE . IT IS THE SUBMISSION OF THE LD. COUNSEL THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN O NE FINAL OPPORTUNITY TO SUBSTANTIATE ITS CASE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE WE DEEM IT PROPER TO RESTORE T HE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPE AR BEFORE THE CIT(A) AND EXPLAIN HIS CASE FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ITA NO.3882/DEL/2017 4 6. IN THE RESULT THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 7.11.2019. SD/- SD/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCO UNTANT MEMBER DATED: 27 TH NOVEMBER 2019 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR ITAT NEW DELHI