Prashant Dhingra, Gurgaon vs Department Of Income Tax

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH 'F ', NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.2960 /Del/2012 Assessment year : 2008-09 ACIT, Circle-1, Vs. Sh. Prashant Dhingra, Gurgaon D-4A/7, DLF City, Phase I, Gurgaon GIR / PAN:AFOPD7692A (Appellant) (Respondent) Appellant by : Shri Vikram Sahay, Sr. DR Respondent by : None Date of hearing : 02.03.2015 Date of pronouncement :_____________ ORDER

PER T.S. KAPOOR, AM:

This is Revenue's appeal against the order of Ld. CIT(A) dated 26.03.2015. None was present on behalf of assessee. However, with the assistance of Ld. D.R. and from the facts and material placed on record, we are of the opinion that the matter can be disposed off even without the assistance of Ld. A.R. Therefore, Ld. D.R. was heard. Ld. D.R. submitted that Ld. CIT(A) has annulled the assessment order passed by A.O. holding that the assessment proceedings initiated by A.O. were without any jurisdiction. Ld. D.R. submitted that in fact, the return of income was filed with ITO, Ward 24(2), as the concerned ITO was having PAN with him and the case was selected under CASS and, therefore, the A.O. had rightly issued notice and Ld. CIT(A)'s finding that earlier notice was issued by ACIT, Circle-18 is not relevant as the return was never filed with ACIT, Circle_18 and, therefore, the proceedings by that A.O. were dropped as there were 2 ITA No.2960/Del/2012

wrongly initiated and in this respect, he invited our attention to the findings as contained in para 6.1 of Ld. CIT(A)'s order.

2. We have heard Ld. D.R. and have gone through the material placed on record. We find that the assessment order dated 29.12.2010 has been passed by A.O. Circle 1(1) Gurgaon u/s 144 of I. T. Act, 1961. We further find that Ld. CIT(A) in his finding as contained in para 6.1 has mentioned the fact that assessee had filed ITR-V on 15.10.2008 in the office of ITO Ward 24(2), New Delhi whereas assessment order mentions that return was filed on 29.09.2008, therefore, there is contradiction in the dates of filing of returns. Ld. CIT(A) has also made a finding of fact that assessee was being assessed with Central Circle-18, New Delhi and therefore, return filed with ITO, Ward 24(2) was without any jurisdiction. However, the fact that assessee was being assessed with central circle 18 is not coming out from the material on record. Moreover, Ld. CIT(A) has not made a finding as to why assessee filed return with ITO, Ward 24(2), when he was being assessed by ITO Central Circle-18. Therefore, in these facts and circumstances, we deem it appropriate to set aside the issue to the office of Led. CIT(A) who would pass a well reasoned and speaking order in this respect. Needless to say that assessee will be provided sufficient opportunity of being heard.

3. In view of above, the appeal filed by Revenue is allowed for statistical purposes.

4. Order pronounced in the open court on 04.03.2015.

Sd./- Sd./- (DIVA SINGH ) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER Date: 04.03.2015 Sp 3 ITA No.2960/Del/2012

Copy forwarded to:- 1. The appellant 2. The respondent 3. The CIT 4. The CIT (A)-, New Delhi.

5. The DR, ITAT, Loknayak Bhawan, Khan Market, New Delhi. True copy.

By Order

(ITAT, New Delhi).

S.No. Details Date Designation 1 Draft dictated on 2/3 Sr. PS/PS 2 Draft placed before author 3,3, Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement Sr. PS/PS 7 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to Head 8 Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order