DCIT, Circle - 48 (1),, New Delhi v. Karan Bihari Thapar,, New Delhi

ITA 2439/DEL/2008 | 2002-2003
Pronouncement Date: 27-01-2010 | Result: Allowed

Appeal Details

RSA Number 243920114 RSA 2008
Assessee PAN AAEPT2939D
Bench Delhi
Appeal Number ITA 2439/DEL/2008
Duration Of Justice 1 year(s) 6 month(s) 25 day(s)
Appellant DCIT, Circle - 48 (1),, New Delhi
Respondent Karan Bihari Thapar,, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 27-01-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted D
Tribunal Order Date 27-01-2010
Date Of Final Hearing 27-01-2010
Next Hearing Date 27-01-2010
Assessment Year 2002-2003
Appeal Filed On 02-07-2008
Judgment Text
ITA NO. 2438 2439 & 2440/DEL/2008 A.YRS. 2000-01 2002-03 & 2003-04 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH D: NEW DELHI BEFORE SHRI C.L. SETHI JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NOS. 2438 2439 & 2440/DEL/2008 A.YRS. : 2000-01 2002-03 & 2003-04 DCIT CIRLC-48(1) VS. SH. KARAN BIHARI TH APAR ROOM NO. 624 MAYUR BHAVAN 2A/2 PALAM MARG VAS ANT VIHAR NEW DELHI NEW DELHI (PAN: AAEPT2939D) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNIL MOHAN BUCKSHEE CA DEPARTMENT BY : SHRI B.K. GUPTA SR. DR O R D E R PER BENCH THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE COMMON ORDER OF LD. CIT(A) DATED 15.4.2008 FOR THE CONCERN ED ASSESSMENT YEARS. 2. THE FIRST COMMON ISSUE RAISED IS THAT THE LD. CI T(A) ERRED IN DELETING THE ADDITION ON ACCOUNT OF PENSION RECEIVE D FROM M/S NEST WEST STAFF PENSION FUND UK. 3. DURING THE ASSESSMENT PROCEEDINGS IN THESE CASES THE AO NOTED THAT ASSESSEE HAS NOT DISCLOSED THE PENSION RECEIPT S FROM HIS LATE WIFES EMPLOYER M/S NEST WEST STAFF PENSION FUND AND INTER EST ON PENSION FROM LLOYDS BANK JERSEY. AO FURTHER NOTICED THAT R ESIDENTIAL STATUS OF THE ASSESSEE WAS R&OR THEREFORE HIS GLOBAL INCOM E WAS TAXABLE IN INDIA. IN RESPONSE THE ASSESSEE FILED REVISED RET URN IN ITS2E AND CLAIMED THAT THE PENSION AND INTEREST INCOME ACCRUI NG TO HIM IN A FOREIGN COUNTRY WERE NOT PART OF HIS TOTAL INCOM E IN INDIA IN TERMS OF ITA NO. 2438 2439 & 2440/DEL/2008 A.YRS. 2000-01 2002-03 & 2003-04 2 SECTION 23(3) OF DTAA BETWEEN INDIA AND UK. THE CL AIM OF THE ASSESSEE WERE NOT ACCEPTED BY THE AO. 4. UPON ASSESSEES APPEAL LD. CIT(A) ACCEPTED THE C ONTENTION THAT THE AMOUNT RECEIVED BY THE ASSESSEE IS NOT PENSION AS HELD BY THE AO BUT IN FACT IT IS FAMILY PENSION AND WAS NOT TAXABLE AS PE R ARTICLE 23(3) OF THE INDO UK DOUBLE TAXATION AVOIDANCE AGREEMENT. ACCOR DINGLY HE DELETED THE ADDITION. 5. AGAINST THIS ORDER THE REVENUE IS IN APPEAL BEFO RE US. 6. WE HAVE HEARD BOTH THE COUNSELS AND PERUSED THE RECORDS. WE FIND THAT ASSESSMENT IN THESE CASES WERE FRAMED UND ER SECTION 144/147 OF THE IT ACT. THE ASSESSEE HAS NOT FULLY COOPE RATED WITH THE AO AND NOT SUBMITTED THE NECESSARY DETAILS AS A RESULT T HE AO WAS COMPELLED TO MAKE THE ASSESSMENT EXPARTE. AO DID NOT HAVE BENE FIT OF ASSESSEES SUBMISSION BEFORE THE LD. CIT(A). IT IS ALSO NO T THE CASE THAT CIT(A) ASKED FOR REMAND REPORT FORM AO. UNDER THE CIRCU MSTANCES WE FIND CONSIDERABLE COGENCY IN THE REVENUE ARGUMENTS THAT THERE IS VIOLATION OF PROVISION OF RULE 46-A. ACCORDINGLY WE REMIT TH IS ISSUE TO THE FILES OF THE AO TO CONSIDER THE SAME AFRESH IN THE LIGHT OF THE SUBMISSIONS OF THE ASSESSEE. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 7. THE NEXT ISSUE RAISED IS THAT THE LD. CIT(A) HA S ERRED IN LAW AND ON THE FACTS OF THE CASE AND HAS VIOLATED THE PROVISIO NS OF RULE 46A IN DELETING THE ADDITION REPRESENTED DEPOSITS IN THE BANK ACCOUNTS OF THE ASSESSEE WHICH REMAINED UNEXPLAINED IN SPITE OF ALL OWING NUMBER OF OPPORTUNITIES TO THE ASSESSEE. ITA NO. 2438 2439 & 2440/DEL/2008 A.YRS. 2000-01 2002-03 & 2003-04 3 8. WE HAVE HEARD BOTH THE COUNSELS AND PERUSED THE RECORDS. WE HAVE ALREADY REMITTED THE MAIN ISSUE IN THESES CASE S TO THE FILES OF THE AO AND THIS ISSUE IS CONNECTED WITH THE SAME. HE NCE WE DEEM IT APPROPRIATE TO REMIT THIS ISSUE TO THE FILES OF THE AO TO CONSIDER THE SAME AFRESH. 9. IN THE RESULT ALL THE THREE APPEALS FILED BY THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/01/2010 UP ON CONCLUSION OF THE HEARING. SD/- SD/- [C.L. SETHI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 27/01/ 2010 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES