Sh. Pankaj Kumar Sharma Prop., Uttar Pradesh v. ITO, Uttar Pradesh

ITA 4197/DEL/2011 | 2007-2008
Pronouncement Date: 21-11-2011 | Result: Allowed

Appeal Details

RSA Number 419720114 RSA 2011
Bench Delhi
Appeal Number ITA 4197/DEL/2011
Duration Of Justice 2 month(s)
Appellant Sh. Pankaj Kumar Sharma Prop., Uttar Pradesh
Respondent ITO, Uttar Pradesh
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 21-11-2011
Date Of Final Hearing 21-11-2011
Next Hearing Date 21-11-2011
Assessment Year 2007-2008
Appeal Filed On 20-09-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI B.K. HALDAR ACCOUNTANT MEMBER I.T.A. NO.4197/DEL/2011 ASSESSMENT YEAR : 2007-08 SHRI PANKAJ KUMAR SHARMA ITO PROP. M/S BHAGWATI TEXTILES BHAGWAN MAHAVIR MARG JAIN COLLEGE ROAD BARAUT KHEKRA BHAGPAT U.P. V. DISTT. BHAGPAT. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AJBPS AJBPS AJBPS AJBPS- -- -7893 7893 7893 7893- -- -K KK K APPELLANT BY : SHRI O.P. SAPRA ADVOCATE. RESPONDENT BY : MS. PRATIMA KAUSHIK SR. DR. ORDER PER B.K. HALDAR AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT(A) MEERUT DATED 17.1.2001. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEALS:- 1. THAT THE LD CIT(A) HAS ERRED IN LAW AS WELL AS ON THE FACTS OF THE CASE BY DISMISSING THE APPEAL OF APPELLANT FOR NON COMP LIANCE BY THE ADVOCATE OF THE APPELLANT WITHOUT ALLOWING REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. THAT WITHOUT PREJUDICE TO THE ABOVE THE MISTAKE OF NON COMPLIANCE WAS COMMITTED BY THE ADVOCATE OF THE APPE LLANT AND NOT BY THE APPELLANT WHO OUGHT TO HAVE BEEN ALLOWED A ITA NO.4197/DEL/11 2 REASONABLE OPPORTUNITY OF BEING HEARD BEFORE EX PART E DISMISSAL OF HIS APPEAL. 3. THAT WITHOUT PREJUDICE TO ABOVE GROUNDS THE LD CIT( A) HAS ERRED IN LAW AS WELL AS ON THE FACTS OF THE CASE BY CONFIRMIN G THE ADDITION OF `.51 95 720/- HOLDING THAT THE ASSESSMENT O RDER UNDER APPEAL HAS BEEN PASSED BY THE ASSESSING OFFICER AFTE R DUE APPLICATION OF MIND. THE LD CIT(A) HAS NOT APPLIED H IS OWN MIND TO THE FACTS OF THE CASE. 4. THAT THE CONFIRMATION OF ADDITION OF `.51 95 720/- BY THE LD CIT(A) TOWARDS ALLEGED FICTITIOUS PURCHASES IS TOTALLY UNJUST UNLAWFUL AND UNWARRANTED AND HAS RESULTED IN ASSESSMENT OF THE APPELLANTS INCOME AT UNREALISTIC AND UNREASONABLE FIG URE OF `.53 54 050/- AS AGAINST THE TOTAL SALE OF `.1 24 32 8 06/- DURING THE YEAR UNDER APPEAL. 5. THAT IN ANY CASE THE ASSESSMENT OF THE APPELLANT AT A TO TAL INCOME OF `.53 54 050/- AND CONFIRMATION THEREOF BY THE LD CIT(A) IS TOTALLY UNLAWFUL UNJUST UNREALISTIC AND H IGHLY EXCESSIVE AND THEREFORE THE ASSESSMENT ORDER UNDER APPEAL DESERVES TO BE SET ASIDE. 6. THE APPELLANT CRAVES LEAVE TO ADD MODIFY AND/OR DEL ETE ANY GROUND OF APPEAL. 2. THE APPEAL IS FILED DELAYED BY 149 DAYS. THE APPEL LANT HAS FILED CONDONATION APPLICATION. IN THE SAID CONDONATION AP PLICATION IT HAS BEEN STATED THAT THE IMPUGNED ORDER OF THE LD CIT(A) WAS RECALLED BY THE LD CIT(A). VIDE HIS ORDER DATED 13.4.2011. AGAIN ST THE SAID ORDER OF RECALLING THE REVENUE APPEALED BEFORE THE ITAT AND THE HON'BLE ITAT VIDE ITS ORDER DATED 18.8.2011 SET ASIDE THE ORDER OF THE LD CIT(A) RECALLING HIS APPELLATE ORDER. ONLY ON RECEIPT OF TH E HON'BLE TRIBUNALS ORDER ON 15.9.2011 THE ASSESSEE HAS FILED THE PRESENT AP PEAL BEFORE ITA NO.4197/DEL/11 3 THE TRIBUNAL. IN THE ABOVE FACTS WE FIND THAT THERE WAS SUFFICIENT CAUSE FOR THE APPELLANT FOR FILING THE PRESENT APPEAL BELA TEDLY. WE THEREFORE CONDONE THE SAME AND ADMIT THE APPEAL. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. FROM THE ORDER OF LD CIT(A) IT DOES NOT APPEAR THAT THE ASSESSE E GOT PROPER OPPORTUNITY OF BEING HEARD. EVEN OTHERWISE THE IMPU GNED ORDER IS VERY CRIPTIC. IN THIS VIEW OF THE MATTER AND AS NEIT HER OF THE PARTIES HAVE ANY SERIOUS OBJECTION IN SENDING THE MATTER BACK TO THE FILE OF THE LD CIT(A) FOR PASSING A FRESH SPEAKING ORDER AS PER LA W WE SET ASIDE THE IMPUGNED ORDER OF THE LD CIT(A) AND REMIT THE M ATTER BACK TO HIS FILE WITH THE DIRECTION THAT A FRESH ORDER AS PER LAW BE PASSED AFTER GIVING THE APPELLANT ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 21 ST DAY OF NOVEMBER 2011. SD/- SD/- (R.P. TOLANI) (B.K. HAL DAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 21.11.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DEL HI. TRUE COPY. BY ORDER ITA NO.4197/DEL/11 4 (ITAT NEW DELHI). DATE OF HEARING DATE OF DICTATION DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. DATE OF ORDER SENT TO THE CONCERNED BENCH