sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
From the Courts »
 DCIT Circle 2(1) Gurgaon vs Kellog Brown & Roof Engineering & Construction India Pvt. Ltd. 16th Floor, Tower-A, DLF Building, Nos. 5, DLF Cyber Terraces, DLF Phase-III, Gurgaon
 Dharam Pal, Garg R Kumar & Associates, 7, Adv. Chambers, RDC, Raj Nagar, Ghaziabad vs ITO, Ward-1(2), Ghaziabad
 Satish Singhal, 6, Patpar Road, Shivpuri, New Delhi vs ITO, Ward-11(1), New Delhi
 Vodafone Mobile Services Limited vs. Commissioner Of Service Tax, Delhi
 Anupam Sushil Garg, S/o Shri Vijay Garg, C/o Venus Cinema, Railway Road, Saharanpur. vs. Income-tax Officer, Ward-2, Saharanpur.
 Oriental Building & Furnishing Co.Ltd. C/o. Ravi Gupta, Advocate E-6A, Kailash Colony New Delhi vs. DCIT Circle-13(1) New Delhi.a
 Housing Board Haryana, Panchkula, Haryana
 Broadcast Engineering Consultants India Limited, Multi Location, Multi State
 Ranjana Sen Gupta Raghavan, H-1592, Chittaranjan Park, New Delhi-110019 vs. Income Tax Officer, Ward-71(2), New Delhi
 M/s Sony India Private Limited A-31 , Mohan Cooperative Industrial Estate New Delhi -44 vs. The Deputy Commissioner of Income tax , Circle 24 (1), New Delhi
 Manik Singh S/o. Dr. Meharban Singh, A-47, Sector-31, Noida Uttar Pradesh Noida vs. DCIT Room No. 408, 4th Floor, A- 2D, Aayakar Bhawan, Sector-24 Noida

Income Tax Officer, Ward 43(4), New Delhi Vs. Shri Avtar Singh, BF-119, Shalimar Bagh, New Delhi
January, 15th 2015
          IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH `A', NEW DELHI
      Before Sh. N. K. Saini, AM And Sh. George George K., JM
             ITA No. 4092/Del/2011 : Asstt. Year : 2008-09
Income Tax Officer,            Vs Shri Avtar Singh,
Ward 43(4),                       BF-119, Shalimar Bagh,
New Delhi                         New Delhi
(APPELLANT)                       (RESPONDENT)

           CO No. 341/Del/2011 : Asstt. Year : 2008-09
Shri Avtar Singh,              Vs Income Tax Officer,
BF-119, Shalimar Bagh,            Ward 43(4),
New Delhi                         New Delhi
(APPELLANT)                       (RESPONDENT)
PAN No. AIJPS3484N
           Assessee by : Sh. K. P. Ganguli, Adv.
           Revenue by : Smt. Parwinder Kaur, Sr. DR
Date of Hearing : 12.01.2015     Date of Pronouncement : 12.01.2015

                               ORDER
Per Bench:

     The appeal by the department and the Cross Objection by
the assessee are directed against the order dated 30.06.2011 of ld.
CIT(A)-XXX, New Delhi.

2.   Firstly we will deal with the Cross Objection i.e. CO No.
341/Del/2011 filed by the assessee. In the Cross Objection the
only ground raised read as under:

     " That, on the facts and in the circumstances of the
     case CIT (Appeals)-XXX was not justified in not
                                    2           ITA No. 4092 & CO 341/Del/2011
                                                          Avtar Singh

     adjudicating on the third ground of appeal and
     declaring the order passed by the Appellant dt.
     30.12.2010 u/s 143(3) of the Income Tax Act, 1961 as
     invalid. "

3.    During the course of hearing the ld. Counsel for the assessee
submitted that the assessee raised specific ground before the ld. CIT(A)
stating therein that the addition was made by the AO without
confronting the assessee with the documents relied upon and thereby
violating the principle of natural justice. It was contended that a proper
opportunity of being heard was not provided to the assessee by the AO
and the ld. CIT(A) had not adjudicated the issue.






4.    In his rival submissions the ld. DR supported the order of the AO
but could not controvert the aforesaid contention of the ld. Counsel for
the assessee.

5.    After considering the submissions of both the parties and the
material on record, it is noticed that the assessee raised the following
grounds before the ld. CIT(A):

     "That, on the facts and in the circumstances of the case, ITO
     Ward 43(4) was not justified in making addition of Rs. 2.54
     crore on protective basis relying on the letter dated 23.01.2009
     received by the CIT-XIII, New Delhi from Secretary to REIC,
     Delhi Zone and Addl. Commissioner of Custom.
     That, on the facts and in the circumstances of the case, ITO
     Ward 43(4) was not justified in making the above said addition
     without confronting the appellant with the documents relied
                                      3            ITA No. 4092 & CO 341/Del/2011
                                                             Avtar Singh

      upon and thereby violating the principles of natural justice and
      rendering the impugned order invalid."

6.      However, the ld. CIT(A) had not adjudicated the second ground
vide which the assessee had stated that there was violation of principle
of natural justice, since, the documents relied upon were not confronted
to the assessee. We, therefore, set aside this issue back to the file of the
ld. CIT(A) for adjudication. Since the issue is remanded back to the ld.
CIT(A), the ground raised by the department in its appeal being co-
related to the issue agitated by the assessee, is also remanded back to the
ld. CIT(A) to be adjudicated afresh in accordance with law after
providing due and reasonable opportunity of being heard.






7.       In the result, the appeal of the department and the Cross Objection
of the assessee are allowed for statistical purposes.
 (Order Pronounced in the Court on 12/01/2015)


             Sd/-                                          Sd/-
 (George George K.)                             (N. K. Saini)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER
Dated: 12/01/2015
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5.DR: ITAT
                                                    ASSISTANT REGISTRAR

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Careers

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions