IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC-I : NEW DELHI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER
Assessment Year : 2008-09
Bhoopender Singh, Vs. ITO,
83, Girdhar Enclave, Ward-1(2),
GT Road, Near-IME College, Ghaziabad.
Assessee by : Shri Rajesh Malhotra, CA
Deptt. by : Shri R.S. Negi, Sr.DR
Date of Hearing : 24.08.2015
Date of Pronouncement: 26.08.2015
This appeal by the assessee is directed against the order passed by the
CIT(A) on 19.9.2013 in relation to the assessment year 2008-09.
2. The only issue raised in this appeal is against the addition of
Rs.3,16,518/- made by the AO u/s 68 of the Income-tax Act, 1961
(hereinafter also called `the Act').
ITA No.237/Del/2014 2
3. Shorn of unnecessary details, it is noticed that the assessee could not
file complete evidence before the AO which led to the making of this
addition. An application was filed before the ld. CIT(A) for furnishing
additional evidence, which fact is borne out from page 4 of the impugned
order. The ld. CIT(A) has recorded in his order that the assessee was
allowed time upto 11.9.2013 for filing additional evidence, which the
assessee failed to produce. This resulted into confirmation of addition
made by the AO u/s 68 of the Act.
4. The case of the assessee is that the ld. CIT(A)'s regular posting is in
Muzafar Nagar and he came on camp to Ghaziabad, where the assessee's
appeal was also listed. The ld. AR submitted that though the ld.CIT(A)
gave time upto 11.9.2013 for filing the additional evidence, but on that date
when the assesee reached there, it was found that no such camp was there in
Ghaziabad. Without providing any further opportunity to the assessee, the
ld. CIT(A) disposed of the appeal.
5. In my considered opinion, the ends of justice would meet adequately if
the impugned order on this issue is set aside and the matter is restored to the
file of AO for deciding this issue afresh as per law, after affording
ITA No.237/Del/2014 3
reasonable a reasonable opportunity of being heard to the assessee.
Needless to say, the assessee will be at liberty to lead any fresh evidence
before the AO in such fresh proceedings.
6. In the result, the appeal filed by the assessee is allowed for statistical
The decision was pronounced in the open court on 26th August,
Dated: 26th August, 2015.
Copy forwarded to
Dy. Registrar, ITAT, New Delhi