Income Tax Appellate Tribunal - Delhi
Sh. Anil Aggarwal, Ghaziabad vs Dcit, New Delhi on 4 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
AND SHRI C.M.GARG, JUDICIAL MEMBER
ITA No. 1317 to 1322/Del./2016
Asstt. Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13
Anil Aggarwal Vs. DCIT
House No. 67, Sector-1. Central Circle-11
Vaishali New Delhi
Ghaziabad
PAN: AFGPA3349M
Appellant Respondent
Assessee by : Sh. Aashish Chadha, CA
Revenue by : Sh. S.S. Rana, CIT. D.R.
Date of Hearing: 02 08 2017
Date of Pronouncement: 04 08 2017
ORDER
PER R.K. PANDA, ACCOUNTANT MEMBER :
The above appeals filed by the assessee are directed against the separate orders dated 9.12.2015 of the CIT(A)-24, New Delhi relating to assessment year 2007-08 to 2012-13 respectively. Since identical grounds have been taken by the assessee in all these appeals, therefore, these were heard together and are being disposed of by this common order.
2. After hearing both the sides, we find that a search and seizure action u/s 132 of the IT Act was carried out on the Rockland group of cases on 6th September 2011. Consequential search action u/s 132 of the IT Act was conducted on the assessee on 21.10.2011. It was found that the assessee is an ITA No.1317-22/Del/2016, Anil Agarwal 2 entry operator based in New Delhi. After discussing the various issues the AO completed the assessment u/s 153A of the IT Act determining the undisclosed commission income from entry operation for different assessment years as under :-
Assessment Year Returned income Assessed income 2007-08 2,03,000/- 72,45,000/-
2008-09 2,41,260/- 19,31,91,760/-
2009-10 Nil 19,43,59,200/-
2010-11 Nil 49,21,35,200/-
2011-12 Nil 1,35,85,02,400/-
2012-13 Nil 15,06,92,600/-
3. Assessee filed appeal before the CIT(A) for all the years. However, due to non-appearance of the assessee, the Ld. CIT(A) passed an ex-parte order and partly sustained the addition made by the AO.
4. Aggrieved with such order of the CIT(A), the assessee is in appeal appeal before the Tribunal.
5. We have heard the rival contentions made by both the sides.
Admittedly, the assessee did not appear before the CIT(A) for which he passed an ex parte order on merit and gave part relief to the assessee. However, the facts remain that the assessee has not been heard on merit. Considering the totality of the facts of the case and in the interest of justice we deem it proper to restore the above appeals to the file of the Ld. CIT(A) with a direction to give one final opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the CIT(A) and substantiate his case ITA No.1317-22/Del/2016, Anil Agarwal 3 without seeking any adjournment. The Ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
6. In the result all the appeals filed by assessee are allowed for statistical purposes.
Order Pronounced in the Open Court on 04/08/2017.
Sd/- Sd/-
(C.M.GARG) (R.K. PANDA)
Judicial Member Accountant Member
DATED: 04.08.2017
*Binita*
Copy forwarded to:-
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
Assistant Registrar
ITA No.1317-22/Del/2016, Anil Agarwal 4
Date Initial
1. Draft dictated on 2/08/2017
2. Draft placed before author 2/08/2017
3. Draft proposed & placed before the /08/2017 second member
4. Draft discussed/approved by /08/2017 Second Member.
5. Approved Draft comes to the /08/2017 Sr.PS/PS
6. Kept for pronouncement on /08/2017
7. File sent to the Bench Clerk
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.