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Abdul Majid A-14/109-B, DDA Flats, Inderlok, Delhi-110035 Vs. ITO, Ward-19(3), New Delhi.
August, 04th 2014
                    DELHI BENCH : `A' N EW DELHI

                            ITA No. 5097/Del/ 2013
                          Assessment Year 2008-2009
Abdul Majid                           Vs.    ITO, Ward-19(3),
A-14/109-B, DDA Flats,                       New Delhi.

(PAN ­AOJPM 6170 L)

(Appellant)                                  (Respondent)
     Appellant by                     :     Ms. Y. Kakkar, D.R.
     Respondent by                    :     Shri Devinder Pal, Advocate


1.    The assessee has filed present appeal against the impugned order dated

25.02.2013 passed by the ld. CIT(A)-XXII, New Delhi for A.Y. 2008-09.

2.    The facts related by the authorities are not disputed by both the parties, but

for the sake of convenience the facts relating to the issue in dispute are that the

assessee filed his return of income on 27.06.2008, declaring total income at

Rs.1,20,310/-. The Assessing Officer completed the assessment under Section

143(3) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") on

27.12.2010 at an income of Rs.18,65,610/- after making addition of Rs.17,45,300/-
                                           2              ITA No. 5097/Del/ 2013

as unexplained deposits in the Bank account of the assessee at Standard Chartered


3.      Aggrieved by the assessment order dated 27.12.2010, the assessee filed an

appeal before the First Appellate Authority, who vide order dated 25.02.2013

dismissed the appeal of the assessee. Now, the assessee is aggrieved against the

impugned order has filed the present appeal.

4.      At the time of hearing, ld. counsel for the assessee filed a small paper book,

which includes written submissions and some documentary evidence including the

case laws in support to the case of assessee. At the time of hearing, ld. counsel for

the assessee Shri Devinder Pal Singh, Advocate stated that due to negligence of

counsel appeared before the lower revenue authority the assessee could not file

documentary evidence for supporting the claim of assessee and he requested that

some more opportunity may be given to the assessee for substantiating his claim

before the Assessing Officer and the issues in dispute may be set aside to the

Assessing Officer to decide the same fresh under the law after giving an

opportunity to the assessee.

5.      Ld. D.R. relied upon the order passed by the ld. First Appellate Authority

and oppose the request of ld. counsel for the assessee.

6.      We have heard both the parties, perused the relevant records before us and

especially the order passed by the Revenue along with documentary evidence filed

by the ld. counsel for the assessee in support of the claim of assessee.
                                        3             ITA No. 5097/Del/ 2013

7.    As per the order of the Assessing Officer, we want to reproduce the

observations of the Assessing Officer, which the ld. First Appellate Authority has

also reproduced in Para 6, Pages 3&4 of the impugned order, which is reproduced

as under:-

      "Observations of the Assessing Officer
      The Assessing Officer has observed as under in the Assessment Order u/s
      143(3) dated 27.12.2010:-
      In this case the return of income was filed on 27.06.2008 declaring total
      income at Rs.1,20,310/- which was processed u/s 143(1). The case was
      selected for scrutiny through CASS. Statutory notices u/s 143(2) & 142(1)
      issued. In response thereto, Shri Amod Agrawal, CA attended and he was
      served copy of AIR and directed to explain the source of cash deposits in the
      Standard Chartered Bank amounting to Rs.17,45,300/- on 31.3.08 &
      Rs.18,01,401/- on 31.3.08. Mr. Agarwal stated that the assessee has not
      deposited Rs.18,01,400/-. Mr. Agarwal was directed to explain the balance
      cash deposits of Rs.17,45,300/- by the assessee in the Standard Chartered
      Bank. He did explained the source of deposit of cash of Rs.17,45,300/- by
      the assessee in the Standard Chartered Bank. He got adjournment of case on
      7.12.10 for 14.12.10. None attended on 14.12.10.
      Again show case notice dt. 21.12.10 was served on the assessee on 23.12.10
      to explain the sources of cash deposits of Rs.17,45,300/- fixing the case for
      24.12.10. On 14.12.10 none attended. This attitude of the assessee shows
      that he has no documentary evidence of sources of deposit of cash of
      Rs.17,45,300/- in the Standard Chartered Bank. Therefore these cash
      deposits of Rs.17,45,300/- is treated as income of the assessee from
      undisclosed sources."

8.    We have thoroughly going through the aforesaid observations of the

Assessing Officer and we are of the view that the Assessing Officer has himself

admitted that the assessee did explain the source of deposit of cash of

Rs.17,45,300/- deposited in the Standard Chartered Bank, but in the last the

Assessing Officer has made the addition of the some amount as income of the
                                           4              ITA No. 5097/Del/ 2013

assessee from undisclosed and completed the assessment on 27.12.2010 under

Section 143(3) of the Act. Ld. First Appellate Authority has also overlooked this

observation of the Assessing Officer wrongly upheld the assessment order.

Without going through the matter of the case and discussing/appreciating the

evidence produced by the assessee, we are of the view that the request of the ld.

counsel for the assessee for setting aside the issue in dispute to the Assessing

Officer should be accepted and we accept the request of the assessee by directing

the Assessing Officer to decide the issues in dispute afresh under the law and

provides sufficient opportunity to the assessee for substantiating his claim before

the Assessing Officer and decide the case of assessee as per law.

9.     In the result, appeal of the assessee is allowed for statistical purposes.

       The order is pronounced in the open Court on 01.08.2014

     Sd/-                                                                 Sd/-
(G.D. AGARWAL)                                                       (H.S. SIDHU)
 Vice President                                                     Judicial Member
Dated 01.08.2014

Copy of the order forwarded to:-
1.     Appellant
2.     Respondent
3.     CIT (Appeals) concerned
4.     CIT concerned
5.     D.R., ITAT,

                                                             ASSISTANT REGISTRAR
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