Neeraj Malik, Ghaziabad v. ITO, Ghaziabad

ITA 6492/DEL/2016 | 2012-2013
Pronouncement Date: 14-11-2019 | Result: Allowed

Appeal Details

RSA Number 649220114 RSA 2016
Assessee PAN AINPM1019J
Bench Delhi
Appeal Number ITA 6492/DEL/2016
Duration Of Justice 2 year(s) 10 month(s) 25 day(s)
Appellant Neeraj Malik, Ghaziabad
Respondent ITO, Ghaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 14-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 14-11-2019
Assessment Year 2012-2013
Appeal Filed On 19-12-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SH. R. K. PANDA ACCOUNTANT MEMBER AND. SH. K. N. CHARY JUDICIAL MEMBER ITA NO.6492/DEL/2016 ASSESSMENT YEAR: 2012-13 NEERAJ MALIK SE-116 SHASTRI NAGAR GHAZIABAD PAN NO. AINPM1019J VS. ITO WARD 1 (4) GHAZIABAD (APPELLANT) (RESPONDENT) APPELLANT BY SH. NEERAJ MALIK CA RESPONDENT BY MS.RAKHI BIMAL SR. DR. DATE OF HEARING: 11/11/2019 DATE OF PRONOUNCEMENT: 14/11/2019 ORDER PER R.K PANDA AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 28.09.2016 OF THE CIT(A) GHAZIABAD REL ATING TO A.Y. 2012-13. 2. ALTHOUGH A NUMBER GROUNDS HAVE BEEN RAISED BY TH E ASSESSEE IN THE GROUNDS OF APPEAL THESE ALL RELATE TO THE ORDER OF THE CIT(A) IN CONFIRMING THE ADDITION OF RS.1 39 47 250/- MADE BY THE AO. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 28.03. 2013 DECLARING PAGE | 2 TOTAL INCOME OF RS.3 09 650/-. DESPITE SERVICE OF NOTICE THE ASSESSEE DID NOT APPEAR BEFORE THE AO DUE TO WHICH THE AO COMPLETED THE ASSESSMENT U/S. 144 OF THE IT ACT DET ERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.14 256 900/-WHER EIN HE MADE ADDITION OF RS.1 39 47 250/- U/S. 69 OF THE IT ACT BEING UNEXPLAINED INVESTMENT IN PURCHASE OF AN IMMOVABLE PROPERTY. ACCORDING TO THE AO THE ASSESSEE ALONGWITH THREE MO RE PERSONS HAD JOINTLY PURCHASED AN IMMOVABLE PROPERTY FOR CON SIDERATION OF RS.5 16 71 000/-. 3.1 BEFORE CIT(A) THE ASSESSEE FILED CERTAIN ADDITI ONAL EVIDENCES UNDER RULE 46A OF THE IT RULE 1962. HOWEVER THE L D. CIT(A) DID NOT ADMIT THOSE ADDITIONAL EVIDENCES FILED BEFORE H IM AND UPHELD THE ACTION OF THE AO IN MAKING THE ADDITION OF RS.1 39 47 250/-. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT DUE TO ILLNESS OF THE SISTER OF THE ASSESSEE H E WAS UNABLE TO APPEAR BEFORE THE AO AND FILING THE REQUISITE DETAI LS FOR WHICH THE ASSESSMENT WAS COMPLETED U/S. 144 OF THE IT ACT. A LTHOUGH THE ASSESSEE FILED VARIOUS EVIDENCES BEFORE THE CIT(A) REQUESTING HIM TO ADMIT THE SAME AS ADDITIONAL EVIDENCES UNDER RUL E 46 A OF THE IT RULES HOWEVER THE LD. CIT(A) WITHOUT CONSIDERI NG THE ADDITIONAL EVIDENCES FILED BEFORE HIM SUSTAINED THE ADDITION MADE BY THE AO. HE SUBMITTED THAT IN THE INTEREST OF JU STICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANT IATE HIS CASE EITHER BEFORE THE AO OR BEFORE THE CIT(A) AS THE BE NCH DEEMS PROPER. PAGE | 3 6. THE LD. DR ON THE OTHER HAND HEAVILY RELIED ON T HE ORDER OF THE CIT(A) AND SUBMITTED THAT DESPITE REPEATED OPPO RTUNITIES GRANTED BY THE AO THE ASSESSEE NEVER APPEARED BEFOR E HIM FOR WHICH HE WAS CONSTRAINED TO PASS THE EXPARTE ORDER. NO JUSTIFIABLE REASONS WERE GIVEN BEFORE THE CIT(A) FOR ADMISSION OF THE ADDITIONAL EVIDENCES. THEREFORE THE LD. CIT(A) WA S FULLY JUSTIFIED IN UPHOLDING THE ORDER OF THE AO AND IN NOT ADMITTI NG THE ADDITIONAL EVIDENCES FILED BEFORE HIM. 7. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BEL OW. WE FIND THE ASSESSEE IN THE INSTANT CASE HAS PURCHASED AN I MMOVABLE PROPERTY ALONGWITH THREE MORE PERSONS FOR A CONSIDE RATION OF RS.5 16 71 000/-. SINCE THE ASSESSEE DID NOT APPEA R BEFORE THE AO AND FILED THE EXPLANATION REGARDING THE SOURCE O F SUCH INVESTMENT THE AO INVOKING THE PROVISIONS OF SECTI ON 144 OF THE IT ACT COMPLETED THE ASSESSMENT WHEREIN HE MADE ADD ITION OF RS.1 39 47 250/- AS UNEXPLAINED INVESTMENT FOR PURC HASE OF THE PROPERTY. WE FIND ALTHOUGH THE ASSESSEE FILED CER?T AIN ADDITIONAL EVIDENCES HOWEVER THE LD. CIT(A) DID NOT ADMIT TH E SAME ON THE GROUND THAT NONE OF THE CONDITIONS LAID DOWN IN RUL E 46 A ARE FULFILLED IN THE CASE OF THE ASSESSEE. IT IS THE S UBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT DUE TO THE ILLNES S OF THE SISTER OF THE ASSESSEE HE WAS DISTURBED AND WAS NOT IN A POSI TION TO FILE THE REQUISITE DETAILS BEFORE THE AO FOR WHICH HE MO VED AN APPLICATION UNDER RULE 46 A BEFORE THE CIT(A) TO AD MIT THE ADDITIONAL EVIDENCE AS HE WAS PREVENTED FROM SUFFIC IENT CAUSES IN NOT FILING OF THE DETAILS. IT IS ALSO HIS SUBMISSI ON THAT IN THE PAGE | 4 INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LOWER AUTHORITIES. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE IN TEREST OF JUSTICE WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE AO WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSE SSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER F ACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE AO AND FILE REQUISITE DETAILS FAILING WHICH THE AO IS AT L IBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT AC CORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSE. 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.11.2019. SD/- SD/- (K. NARSIMHA CHARY) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE:- 14.11.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI PAGE | 5 DATE OF DICTATION 11.11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.11.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 14.11.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 14.11.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 14.11.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 14.11.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.11.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER