Mrs. Saroj Jain, Delhi v. ITO, New Delhi

ITA 906/DEL/2010 | 1999-2000
Pronouncement Date: 05-05-2010 | Result: Allowed

Appeal Details

RSA Number 90620114 RSA 2010
Bench Delhi
Appeal Number ITA 906/DEL/2010
Duration Of Justice 2 month(s) 1 day(s)
Appellant Mrs. Saroj Jain, Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 05-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 05-05-2010
Assessment Year 1999-2000
Appeal Filed On 04-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : G NEW DELHI) BEFORE SHRI SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A. NO.906/DEL./2010 (ASSESSMENT YEAR : 1999-2000) MRS. SAROJ JAIN VS. ITO WARD 29(3) PROP. SHREE MAHAVIR TEXTILES NEW DELHI. 1 ST FLOOR 6 MAHAVIR BAZAR KATRA SHANSHAHI CHANDNI CHOWK DELHI-11006. (PAN/GIR NO.AEGPJ2672H) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VIVEK VERMA ADV. REVENUE BY : SHRI KISHORE B SR.DR ORDER PER A.D. JAIN JM THIS IS ASSESSEES APPEAL FOR AY 1999-2000 RAISING THE FOLLOWING NINE GROUNDS: 1. THE ORDER OF THE CIT(A) IS BAD IN LAW AND ON FACTS. 2. THAT THE SERVICE OF NOTICE UNDER SECTION 148 WAS BA D AND INVALID. 3. THAT THE NOTICE UNDER SECTION 148 WAS NEITHER SERVE D ON THE ASSESSEE OR ON ANYBODY AUTHORIZED BY THE ASSESSEE. 4. THAT THE CIT(A) SIMPLY NEGATED THE ARGUMENTS ON TH E ISSUE OF SUBSTITUTED SERVICE. 5. THAT THE CIT(A) DID NOT GIVE A LEGAL THOUGHT ON TH E ISSUE OF INSPECTORS REPORT ON SERVICE THROUGH AFFIXTURE. 6. THAT THE ORDER PASSED BY THE AO IS NON-EST AND VOID AB INITIO ON ACCOUNT OF FAILURE TO PROVIDE NATURAL JUSTICE TO THE APPELL ANT ASSESSEE. 7. THAT THE CIT(A) FAILED TO ADJUDICATE ON THE ISSUE O F NON ISSUE/SERVICE OF NOTICE UNDER SECTION 143(2) THOUGH IT WAS TAKEN UP DURING THE ARGUMENTS AND WRITTEN SUBMISSIONS. 8. THAT THE AO ERRED IN COMING TO THE CONCLUSION THAT THE AMOUNT OF RS.5 00 000/- ENTERED IN THE BANK OF THE ASSESSEE I S ASSESSEES INCOME FROM UNDISCLOSED SOURCES. ITA NO.906/DEL./2010 (AY : 1999-2000) 2 9. THAT THE AO ERRED IN NOT GIVING ANY CREDENCE TO THE SUBMISSIONS MADE AND PAPERS FILED BEFORE HIM ON THE ABOVE ISSUE. 2. GROUND NO.7 OF THE ASSESSEE STATES THAT THE CIT( A) HAS FAILED TO ADJUDICATE THE ISSUE OF SERVICE OF NOTICE U/S 143(2) OF THE ACT T HOUGH THE SAME WAS TAKEN UP DURING THE ARGUMENTS AND IN THE WRITTEN SUBMISSIONS. 3. THIS GRIEVANCE OF THE ASSESSEE IS A PRIMARILY A LEGAL ISSUE WHICH GOES TO THE ROOT OF THE MATTER. WE THEREFORE TAKE UP THIS ISSUE FIRS T. 4. THE ASSESSEE HAS FILED BEFORE US INTER ALIA A COPY OF THE WRITTEN SUBMISSION FILED BEFORE THE CIT(A) (AT PAGES 1-6 OF THE PAPER BOOK). PARA 16 AT PAGE 4 READS AS FOLLOWS: IT IS ALSO IMPORTANT TO CONSIDER THAT HOW THE AO D ISCOVER THE ASSESSEES ADDRESS WHERE NOTICE UNDER SECTION 142(1) WAS SENT WHICH W AS DULY RECEIVED HOWEVER NO NOTICE UNDER SECTION 143(2) SEEMS TO HAVE BEEN ISSUED/SERVED FROM THE ASSESSMENT ORDER. 5. EVIDENTLY THEREFORE THE ASSESSEE DID RAISE BEF ORE THE CIT(A) THE QUESTION OF ISSUANCE AND SERVICE OF NOTICE U/S 143(2) OF THE AC T. A PERUSAL OF THE ORDER UNDER APPEAL HOWEVER SHOWS THAT THIS ISSUE HAS NEITHER BEEN DEA LT WITH NOR DISPOSED OF BY THE CIT(A). THE QUESTION OF ISSUANCE AND SERVICE OF NOTICE U/S 143(2) OF THE ACT IS A BASIC ISSUE GOING TO THE VERY ROOT OF THE ASSESSMENT. ALL ELSE DEPEN DS ON THE DECISION OF THIS ISSUE. THEREFORE SUCH QUESTION OBVIOUSLY REQUIRES ADJUD ICATION BY THE CIT(A). 6. IN THE INTEREST OF JUSTICE THEREFORE WE DEEM I T APPROPRIATE UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE TO REMIT THIS MATTER TO THE FILE OF THE CIT(A) FOR DECISION IN ACCORDANCE WITH LAW. THE CIT(A) SHALL ADJUDICATE O N THE AFORESAID ISSUE OF ISSUANCE AND SERVICE OF NOTICE U/S 143(2) OF THE ACT AND SHALL R E-DECIDE THE OTHER GROUNDS ON THE BASIS OF THE DECISION THEREON. 7. IN VIEW OF THE ABOVE AT THIS STAGE THE OTHER G ROUNDS TAKEN BY THE ASSESSEE ARE NOT BEING DEALT WITH. 8. CONSEQUENTLY FOR STATISTICAL PURPOSES THE APPE AL OF THE ASSESSEE IS TREATED AS ALLOWED. ITA NO.906/DEL./2010 (AY : 1999-2000) 3 9. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING ON 05.05.2010. SD/- SD/- (A.K. GARODIA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.05.2010. SKB COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXV NEW DELHI. 5.CIT(ITAT) NEW DELHI. AR/ITAT