IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "SMC", NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
ITA NO. 5692/DEL/2017
A.Y. : 2009-10
SH. DEVENDERA KUMAR GARG, Vs. ITO, BARAUT
S/O SH. RAM GOPAL
GRAM - KATHA,
BAGHPAT -250609
(PAN: AHYPG4103B)
(APPELLANT) (RESPONDENT)
Assessee by : Sh. P.C. Yadav, Advocate
Department by : Sh. Pradeep Singh Gautam, Sr. DR.
ORDER
This appeal filed by the Assessee is directed against the impugned order
dated 08.03.2017 passed by the Ld. Commissioner of Income Tax (Appeals),
Aligarh pertaining assessment year 2009-10 on the following grounds:-
"1. That the Ld. Appeal Authority was not justified to decided
the appeal according to ground of appeal as mentioned in
page no. 2 of appeal order.
2. That Ld. Appeal Authority was not justified to confirm
penalty on account of Rs. 9,60,000/- amount depositing in
bank as concealed income.
3. That Ld. Appeal Authority was not justified to confirm the
party penalty u/s. 271(1)©.
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2. Facts narrated by the revenue authorities are not disputed by both the
parties, hence, the same are not repeated here for the sake of brevity.
3. At the time of hearing, Ld. Counsel of the assessee stated that ITAT,
`SMC' Bench, New Delhi vide its order dated 30.09.2019 in ITA No.
5480/DEL/2016 (AY 2009-10) in assessee's quantum appeal has restored the
issue to the file of the AO with the direction to grant one more opportunity to
the assessee to substantiate his case and decide the issue as per fact and law,
by allowing the grounds raised by the assessee for statistical purposes. For
the sake of convenience, he filed the copy of the aforesaid Tribunal's order
dated 30.09.2019. Therefore, he requested that since the issue in the
quantum appeal has been restored to the AO, similarly the issue involved in
the present penalty appeal may also be restored to the file of the AO with the
directions to decide the same afresh, after giving adequate opportunity of
being heard to the assessee to substantiate his case, in accordance with law.
4. On the other hand, Ld. DR relied upon the orders of the authorities
below.
5. I have heard both the parties and perused the orders of the authorities
below. I find that ITAT, `SMC' Bench, New Delhi vide its order dated 30.09.2019
in ITA No. 5480/DEL/2016 (AY 2009-10) in assessee's quantum appeal has
restored the issue to the file of the AO with the direction to grant one more
opportunity to the assessee to substantiate his case and decide the issue as
per fact and law and by allowing the grounds raised by the assessee for
statistical purposes. Since the issued involved in the quantum appeal has
been restored to the AO for deciding the same afresh and therefore, similarly
the issue involved in the present penalty appeal needs to be restored to the
file of the AO with the directions to decide the issues involved therein afresh,
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after giving adequate opportunity of being heard to the assessee to
substantiate his case. I hold and directly accordingly.
6. In the result, the Appeal filed by the Assessee is allowed for statistical
purposes .
Order pronounced on 02-03-2020. Sd/-
[H.S. SIDHU]
JUDICIAL MEMBER
Date: 02/03/2020
"SRB"
Copy forwarded to: -
1. Appellant 2. Respondent 3. CIT 4. CIT (A) 5. DR, ITAT
TRUE COPY
By Order,
Assistant Registrar, ITAT, Delhi Benches
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