Sh. Sanjay Srivastava, v. ITO, New Delhi

ITA 933/DEL/2009 | 1999-2000
Pronouncement Date: 18-01-2010 | Result: Partly Allowed

Appeal Details

RSA Number 93320114 RSA 2009
Assessee PAN ARCPS7780C
Bench Delhi
Appeal Number ITA 933/DEL/2009
Duration Of Justice 10 month(s) 5 day(s)
Appellant Sh. Sanjay Srivastava,
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 18-01-2010
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted G
Tribunal Order Date 18-01-2010
Date Of Final Hearing 18-01-2010
Next Hearing Date 18-01-2010
Assessment Year 1999-2000
Appeal Filed On 13-03-2009
Judgment Text
ITA NO. 933//DEL/09 A.Y. 1999-2000 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 933/DEL/2009 A.Y. : 1999-2000 SHRI SANJAY SRIVASTAVA VS. INCOME TAX OFFIC ER C/O SHRI VK SABHARWAL WARD 40(4) NEW DELHI ADVOCATE 4819/24 ANSARI ROAD DARYA GANJ NEW DELHI [PAN : ARCPS 7780C] (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VK SABHARWAL ADV. DEPARTMENT BY : SHRI KISHORE B. SR. DR O R D E R PER SHAMIM YAHYA AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) DATED 12.12.2008 FOR THE ASSESSMENT YEAR 1999-2000. 2. THE ASSESSEE HAS RAISED VARIOUS GROUNDS INCLUDIN G ONE THAT PERTAINS TO VALIDITY OF REASSESSMENT. BEFORE US L D. COUNSEL OF THE ASSESSEE CONTENDED THAT THE ONLY GROUND HE SHALL BE PRESSING WILL BE THAT AN OPPORTUNITY MAY BE GIVEN TO HIM SO THAT HE MAY BE ABLE TO PROPERLY CANVASS HIS CASE BEFORE THE AO. 3. IN THIS CASE THE ASSESSEE IS A GOVERNMENT SERVAN T AND HIS NET SALARY WAS BELOW RS. 6000/- PER MONTH. IT WAS FOUND THAT HE HAS DEPOSITED A SUM OF RS. 1 30 000/- FOR THE ASSESSME NT YEAR 1999- 2000 AND RS. 1 36 500/- FOR THE ASSESSMENT YEAR 200 0-2001 IN ITA NO. 933//DEL/09 A.Y. 1999-2000 2 CASH. SINCE THE ASSESSEE FAILED TO OFFER ANY EXPLA NATION BEFORE THE AO IN PROCEEDING UNDER SECTION 147/144 OF THE ACT THESE AMOUNTS WERE TREATED AS INCOME FROM UNDISCLOSED SOURCE. 3.1 BEFORE THE LD. CIT(A) THE ASSESSEE INTER-ALIA PRODUCED A CASH FLOW STATEMENT AND SUBMITTED THAT THE SAME COULD NO T BE MADE AVAILABLE TO THE AO BECAUSE HE HAS NOT PROVIDED / AFFORDED REASONABLE OPPORTUNITY TO THE ASSESSEE AND THE SAM E WAS REQUESTED TO BE ADMITTED AS AFRESH EVIDENCE UNDER R ULE 46A. LD. CIT(A) DIRECTED THE AO TO EXAMINE AND SUBMIT THE CO MMENTS. IN THE REMAND REPORT AO DID NOT ACCEPT THE CASH FLOW STATE MENT. HE CONCLUDED THAT THE CASH FLOW STATEMENT AND CONTENTI ON AS MADE BY THE ASSESSEE CAN BE ACCEPTED ONLY IF ITS SUPPORTED BY A PLAUSIBLE EXPLANATION IN SUPPORT OF HIS CONTENTION. ON R ECEIPT OF REMAND REPORT LD. CIT(A) AGREED WITH AO THAT THE CASH FLOW STATEMENT PRODUCED BY THE ASSESSEE WAS ONLY A SELF-SERVING ST ATEMENT AND IT WAS NOT CORROBORATED BY ANY SUPPORTING EVIDENCE. 3.2 AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL B EFORE US. 3.3 LD. COUNSEL OF THE ASSESSEE CONTENDED THAT ASS ESSEE HAS DULY SUBMITTED THE CASH FLOW STATEMENT. HE FURTHER CON TENDED THAT THE REMAND REPORT OF THE AO WAS NEVER CONFRONTED TO T HE ASSESSEE. HENCE HE CLAIMED THAT ASSESSEE HAS NO OCCASION TO S UPPLY THE EXPLANATION WHICH WERE SOUGHT IN AOS COMMENTS AND HENCE THE LD. COUNSEL CONTENDED THAT THE MATTER MAY BE REMITTED T O THE FILES OF THE AO SO THAT THE ASSESSEE CAN PROPERLY CANVASS HI S CASE. ITA NO. 933//DEL/09 A.Y. 1999-2000 3 3.4 LD. DR ON THE OTHER HAND RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 3.5 WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS AN D PERUSED THE RECORDS. RULES OF NATURAL JUSTICE AND FAIR PLAY DE MAND THAT THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO REBUT TH E ADVERSE INFERENCE DRAWN AGAINST HIM. IN OUR CONSIDERED OPI NION IN THE INTEREST OF JUSTICE IT WILL BE APPROPRIATE TO REMI T THE ISSUE TO THE FILES OF THE AO TO CONSIDER THE SAME AFRESH. A CCORDINGLY WE REMIT THE ISSUE ON MERITS IN THIS CASE TO THE FILES OF AO TO EXAMINE THE SAME AFRESH. NEEDLESS TO ADD THAT THE ASSESSE E SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18/01/2010 UPON CONCLUSION OF THE HEARING. SD/- SD/- [R.P. TOLANI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18/01/2010 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES