Sunil Kumar Jain (HUF), New Delhi v. ITO, New Delhi

ITA 5294/DEL/2012 | 2002-2003
Pronouncement Date: 31-10-2016 | Result: Allowed

Appeal Details

RSA Number 529420114 RSA 2012
Assessee PAN AAHHS2933K
Bench Delhi
Appeal Number ITA 5294/DEL/2012
Duration Of Justice 4 year(s) 15 day(s)
Appellant Sunil Kumar Jain (HUF), New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC 3
Tribunal Order Date 31-10-2016
Date Of Final Hearing 24-10-2016
Next Hearing Date 24-10-2016
Assessment Year 2002-2003
Appeal Filed On 16-10-2012
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO. 5 2 9 4 /DEL/201 2 AY: 20 0 2 - 0 3 S H . S U N I L K U M A R J A I N ( H U F ) V S . I T O W A R D 2 5 ( 3 ) F 2 0 5 K A R A N P U R A N E W D E L H I N E W D E L H I 1 1 0 0 1 5 P A N : A A H H S 2 9 3 3 K (APPELLANT) (RESPONDENT) APPELLANT BY : N O N E . RESPONDENT BY : SH. B.RAM AN J A N E Y U L U SR.D.R. ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD.CIT(A) - X X I V N E W D E L H I DATED 3 1 . 0 1 . 2 0 1 2 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 20 0 2 - 0 3 . 2 . N O N E A P P E A R E D O N B E H A L F O F T H E A S S E S S E E D E S P I T E I S S U A L O F N O T I C E . H E N C E I D I S P O S E O F T H E C A S E E X P A R T E O N M E R I T S Q U A T H E A S S E S S E E A F T E R H E A R I N G T H E L D . S R . D . R . 3 . H E A R D S H R I B . R A M A N J A N E Y U L U L D . S R . D . R . O N B E H A L F O F T H E R E V E N U E . 4 . I F I N D T H A T A T P A R A 4 . 2 O F H I S O R D E R T H E L D . C I T ( A ) H A S H E L D A S F O L L O W S . 4 . 2 . I H A V E G I V E N C A R E F U L C O N S I D E R A T I O N T O T H E A V E R M E N T S O F T H E A P P E L L A N T W H O H A S H E A V I L Y R E L I E D O N T H E J U D G E M E N T O F T H E H O N B L E A P E X C O U R T I N T H E C A S E O F G K N D R I V E S H A F T I N D I A L T D . ( S U P R A ) . H O W E V E R I D O N O T A G R E E W I T H T H E C O N T E N T I O N S O F T H E A S S E S S E E T H A T N O N S U P P L Y O F R E A S O N S R E C O R D E D B Y T H E A . O . F O R R E O P E N I N G T H E A S S E S S M E N T U / S 1 4 8 O F T H E A C T T O T H E A S S E S S E E 2 D E S P I T E B E I N G A S K E D F O R T H E S A M E W O U L D R E N D E R T H E A S S E S S M E N T O R D E R I L L E G A L A N D U N T E N A B L E I N L A W O R V O I D A B I N I T I O . 4 . 1 . T H E L D . C I T ( A ) A L S O P L A C E D R E L I A N C E O N T H E D E C I S I O N O F T H E I T A T D E L H I B E N C H I N T H E C A S E O F I T O V S . S M T . G U R I N D E R K A U R ( 2 0 0 7 ) 2 8 8 I T R ( A T ) 0 2 0 7 D T . 1 6 . 6 . 2 0 0 6 . 5 . T H E L A W O N T H I S S U B J E C T I S W E L L S E T T L E D . I T I S M A N D A T O R Y F O R T H E A . O . T O COMMUNICATE T H E R E A S O N S R E C O R D E D F O R R E O P E N I N G T H E A S S E S S M E N T T O T H E A S S E S S E E . N O N - C O M M U N I C A T I O N O F S U C H R E A S O N S D E S P I T E R E Q U E S T R E N D E R S T H E R E O P E N I N G A S I N V A L I D . I R E L Y O N T H E J U D G E M E N T O F H O N B L E B O M B A Y H I G H C O U R T I N T H E C A S E O F C I T V S . V I D E S H S A N C H A R N I G A M L T D . ( 2 0 1 2 ) 3 4 0 I T R 6 6 ( B O M . ) . 5 . 1 . I T H E R E F O R E Q U A S H T H E A S S E S S M E N T O R D E R A N D A L L O W T H E A P P E A L O F T H E A S S E S S E E . 3 . I N T H E R E S U L T T H E A P P E A L I S A L L O W E D . ORDER PRONOUNCED IN THE OPEN COURT ON 3 1 S T OCTOBER 2016 . S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 3 1 S T OCTOBER 20 16 M ANGA 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ITAT - TRUE COPY - BY ORDER ASSISTANT REGISTRAR