Sh Ambrish Kumar, Haridwar v. ITO, Haridwar

ITA 4184/DEL/2012 | 2001-2002
Pronouncement Date: 11-10-2013 | Result: Allowed

Appeal Details

RSA Number 418420114 RSA 2012
Assessee PAN AMHPK6865A
Bench Delhi
Appeal Number ITA 4184/DEL/2012
Duration Of Justice 1 year(s) 2 month(s) 7 day(s)
Appellant Sh Ambrish Kumar, Haridwar
Respondent ITO, Haridwar
Appeal Type Income Tax Appeal
Pronouncement Date 11-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 11-10-2013
Date Of Final Hearing 26-09-2013
Next Hearing Date 26-09-2013
Assessment Year 2001-2002
Appeal Filed On 03-08-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER AND SHRI J.S.REDDY ACCOUNTANT MEMBER I.T.A .NO.-4184/DEL/2012 (ASSESSMENT YEAR-2001-02) AMBRISH KUMAR VS ITO OLD SABZI MANDI JWALAPUR WARD-I HARDWAR HARDWAR. PAN-AMHPK6865A (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SAUBHAGYA AGARWAL ADV. RESPONDENT BY : SMT. RENUKA JAIN GUPTA SR. DR ORDER PER DIVA SINGH JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01.09.2011 OF CIT(A)-II DEHRADUN PERTAINING TO 200 1-02 ASSESSMENT YEAR ON VARIOUS GROUNDS ASSAILING THE ACTION OF THE AO AND THE CIT(A) AGITATING THAT DUE TO LACK OF OPPORTUNITY THE ASSESSMENT WAS CONCLUDED AGAINST THE ASSESSEE WHOSE NAME IS AMRISH KUMAR AS OPPOSED TO AMBRISH KUMAR WHO IS SOME OTHER PERSON. THE RECORD SHOWS THAT THE RETURN WAS FILED ON 31.07.2002 DISCLOSING AN INCOME OF RS.1 14 910/- WHICH WAS CON CLUDED AT AN INCOME OF RS.3 39 910/-. IN APPEAL BEFORE THE FIST APPELLATE AUTHORITY THE ACTION OF THE AO WAS CONFIRMED EX-PARTE AS NOTICES SENT TO THE AS SESSEE WERE NOT COMPILED WITH AS PER PARA 3.1. AT THE TIME OF HEARING LD. A R MR. SAUBHAGYA AGARWAL SUBMITTED THAT THE ASSESSEE HAS BEEN SADDLED WITH A N ADDITION DESPITE THE FACT THAT NO RETURN WAS FILED BY HIM AS THE NAME AMBRISH IS NOT THE NAME OF THE ASSESSEE AND THE ASSESSEE IS NAMED AMRISH. LD. A R WAS REQUIRED TO ADDRESS WHETHER THE NAME OF THE ASSESSEES FATHER IS SH. SU MER CHAND AS GIVEN IN THE ASSESSMENT ORDER AND THE IMPUGNED ORDER WHICH IS TH E NAME OF THE FATHER OF SH. AMBRISH KUMAR. LD. AR IN REPLY TO THE QUERY STATED THAT THE FATHERS NAME I.T.A .NO.-4184/DEL/2012 2 OF THE ASSESSEE IS ALSO SH. SUMER CHAND. ACCORDING LY PRIMA-FACIE IT APPEARS NOTWITHSTANDING THE FACT WHETHER THE NAME IS SPELT AMBRISH KUMAR OR AMRISH KUMAR THAT IT PERTAINS TO THE SAME PERSON AS THE CHANCES OF BOTH OF THE TWO DIFFERENTLY SPELT PERSONS HAVING DIFFERENT IDENTITIES DOES NOT APPEAR PLAUSIBLE AS BOTH OF THEM HAVE THE SAME NAME FOR TH E FATHER. IN RESPONSE TO THIS THE LD. AR STATED THAT THE CASE OF THE ASSESSEE IS THAT THE RETURN HAS NOT BEEN FILED BY HIM AND SOMEONE USING HIS NAME MAY HAVE FILED TH E RETURN AND AN OPPORTUNITY TO EXPLAIN THE SAME HAS BEEN DENIED. 2. LD. SR. DR STATED THAT THE OPPORTUNITY HAD BEEN GRANTED TO THE ASSESSEE AND HE HAS BEEN FOUND TO HAVE INCOME FROM PUROHITAI A ND THE OPPORTUNITY PROVIDED BY THE CIT(A) WAS ADMITTEDLY NOT AVAILED OF. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDER IS AN E X-PARTE ORDER AS THE ASSESSEE WAS NOT REPRESENTED. IT IS ALSO SEEN AS PER PARA 3.1 O F THE IMPUGNED ORDER THAT NOTICES WERE ISSUED TO THE ASSESSEE. HOWEVER THERE IS NO MENTION IN THE IMPUGNED ORDER AS TO THE MODE AND MANNER OF ISSUANCE OF THE SAME N OR ANY DATE OR DATES ARE FOUND MENTIONED ON WHICH OCCASION THE ASSESSEE WAS DIRECTED TO BE PRESENT. ACCORDINGLY IN THE AFORE-MENTIONED FACTUAL MATRIX I N THE INTERESTS OF SUBSTANTIAL JUSTICE WE DEEM IT APPROPRIATE TO RESTORE THE ISSU E TO THE FILE OF THE AO GRANTING THE ASSESSEE THE LIBERTY TO FILE EVIDENCES IN SUPP ORT OF ITS CLAIM. THE AO SHALL PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD CONSIDERING T HE EVIDENCES FILED BY THE ASSESSEE IN SUPPORT OF ITS CLAIM. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER 2013. SD/- SD/- (J.S.REDDY) (DIVA SINGH) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 11/10/2013 *AMIT KUMAR* I.T.A .NO.-4184/DEL/2012 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI