1 ITA No. 2302/Del/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `G' NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
AND
MS SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No. 2302/DEL/2019 ( A.Y 2009-10)
Sarvjeet Singh Vs ITO
C/o Bal Bharti Sr. Secondary Ward-2
School, Fatehabad
Aggarwal Colony haryana
Fatehabad, Haryana
AJWPS4790A (RESPONDENT)
(APPELLANT)
Appellant by Sh. Piyush Kamal, Adv. Sh.
Lalit Mohan, Adv
Respondent by Sh. S. S. Rana, CIT(DR)
Date of Hearing 07.05.2019
Date of Pronouncement 31.05.2019
ORDER
PER SUCHITRA KAMBLE, JM
This appeal is filed by the assessee against the order dated 28.01.2019
passed by CIT(A), Hisar for Assessment Year 2009-10.
2. The grounds of appeal are as under:-
"1. That the order of the Learned Assessing Authority is bad in law
against facts and equity.
2. That Learned Assessing Authority made assessment u/s 144 without
considering the facts, erred in calculating the income and without giving
opportunity of being heard
2 ITA No. 2302/Del/2019
3. That learned Assessing Authority was erred in making addition of Rs.
5911400/- on account of deposit in bank
4. That Learned Assessing Authority was erred in making addition of Rs.
3829480/- on account of deposit of bank."
3. The assessee and his wife Smt. Veerpal Kaur were maintaining a joint
account No. 06041930001326 with HDFC bank, Fatehabad. during the F.Y.
2008-09 relevant to A.Y. 2009-10, huge cash deposits of Rs. 59,11,400/- were
found made in his joint account on different dates and different amount. The
case of the assessee has selected through CASS and statutory notices were
issued. During the assessment proceeding Smt. Veerpal Kaur Submitted that
all the cash deposits entries in the said joint account pertain to her husband
Sh. Sarvjeet Singh. The fact was confirmed by Sh. Sarvjeet Singh and stated
vide affidavit that the transactions were related to him. Taking cognizance of
the statement of Sh. Sarvjeet Singh, the case of Smt. Verpal Kaur for the A.Y.
2009-10 was assessed at the returned income and no action with regard to the
source of said cash deposits entries were taken in her hands. Since, Sh.
Sarvjeet Singh has admitted the fact of operating the said joint account and
making the cash deposit in the said bank account the proceeding u/s 147, of
the Act were initiated and notice u/s 148 was issued on 28.03.2014 which was
served upon him on 29.03.2014 requiring the assessee to deliver the return of
income for the A.Y. 2009-10 within 30 days from the date of service of notice.
But the assessee failed to do so. Under these circumstances the Assessing
Officer was left with no alternative but to complete the time barring
assessment to the best of judgment u/s 144 of the Act. And made addition of
Rs. 59,11,400/- and Rs. 38,29,480/- u/s 68 of the Act in joint bank account
No. 06041930001326 and account No. 11117547994 respectively.
4. Being aggrieved by the above, the assessee filed appeal before the CIT(A).
The CIT(A) dismissed the appeal of the assessee on account of non prosecution.
3 ITA No. 2302/Del/2019
5. The Ld. AR submitted that the assessee has filed detailed reply before
the Assessing Officer as well as before the CIT(A) which was never considered
by both the Revenue Authorities. Therefore, both the orders are ex-parte and
principle of natural justice has not been properly followed.
6. The Ld. DR submitted that ample opportunities were given by the
Assessing Officer as well as by the CIT(A). Therefore, the Assessing Officer has
rightly made additions and CIT(A) has rightly dismissed the appeal of the
assessee.
7. We have heard both the parties and perused the material available on
record. The CIT(A) has dismissed the appeal of the assessee solely on the
ground that the assessee's representative has not appeared before the
authorities but on merit, the CIT(A) has not at all discussed and decided in
light of the reply filed by the assessee before the Assessing Officer as well as
before the CIT(A). Therefore, in the interest of justice, it will be appropriate to
remand back this matter to the file of the CIT(A) for fresh adjudication on
merits. Needless to say, the assessee be given proper opportunity of hearing
by following principles of natural justice and it will be an obligatory on part of
the assessee to cooperate the adjudicating/appellate authority by remaining
present at the time of hearing.
8. In result, the appeal of the assessee is partly allowed for statistical
purpose.
Order pronounced in the Open Court on 31st MAY, 2019.
Sd/- Sd/-
(R. K. PANDA) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 31/05/2019
R. Naheed
4 ITA No. 2302/Del/2019
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation 06.05.2019
Date on which the typed draft is placed before the 07.05.2019
dictating Member
Date on which the typed draft is placed before the
Other Member
Date on which the approved draft comes to the Sr.
PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr. .05.2019
PS/PS
Date on which the final order is uploaded on the .05.2019
website of ITAT
Date on which the file goes to the Bench Clerk .05.2019
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order
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