BABITA GOSWAMI,NOIDA V. ACIT, CENTRAL CIRCLE, NOIDA

ITA 2504/DEL/2023

AI Insights

This case involves an appeal by Babita Goswami against the order of the Commissioner of Income Tax (Appeals)-IV, Kanpur, which dismissed her appeal in limine against the assessment order passed by the Assessing Officer under section 153A of the Income Tax Act, 1961. The assessment was based on a seized document during a search operation, which the assessee could not adequately explain, leading to a significant addition to her income. The Tribunal found that the CIT(A) had not adjudicated the grounds of appeal and thus restored the case for a fresh decision on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470297 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAVED AKHTAR
• Assessee Lawyers: MONALISA
• Keywords: Opportunity of being heard; Additional evidence; Principle of natural justice; Search and seizure
• Section: 132; 153A

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI SATBEER SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2504/Del/2023 (ASSESSMENT YEAR 2011-12) Babita Goswami C-20, Sector-40, Noida U.P. 201301 PAN No.AGEPG8500H vs ACIT Central Circle Noida (Appellant) (Respondent) Appellant by Ms. Monalisa, Advocate Respondent by Mr. Javed Akhtar, CIT(DR) Date of Hearing 30/12/2024 Date of Pronouncement 30/12/2024 ORDER PER M. BALAGANESH, AM: This appeal of the Assessee arises out of the order of the Commissioner of Income Tax (Appeals)-IV, Kanpur [hereinafter referred to as ‘CITA(A)’] in Appeal No.CIT(A)-IV/105/ACIT-CC-Noida/14-15/304 dated 08.03.2016 against the order passed by Assessing Officer, Noida u/s 153A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) the Assessment Year 2016- 17. ITA No.2504/Del/2023 Babita Goswami Vs. ACIT Page 2 of 4 2. The assessee has raised ground No.6 stating that learned CIT(A) violated principles of natural justice by not providing adequate opportunity of being heard. Since this ground goes to the root of the matter we deem it fit and appropriate to address this ground first. 3. We have heard the rival contentions and perused the material available on record. A search and seizure operation was conducted u/s. 132 of the Act on 22.03.2012. The case of the assessee was centralized vide order u/s. 127 of the Act. Notice u/s. 153A of the Act stood issued to the assessee on 29.04.2013. The assessee filed return of income on 17.02.2014 declaring total income of Rs.8,01,690/-. The ld. AO observed that assessee has shown income under the head income from business and income from other sources during the year. The Ld. AO observed that during the course of search, Annexure A- 1 (dairy ) was found and seized and based on noting in the said dairy, an addition of Rs.1,53,09,500/- was proposed by issuing a notice to the assessee. The relevant seized document was also furnished to the assessee vide order sheet entry dated 25.02.2014. The learned AO observed that the assessee could not explain the contents of the said document and accordingly by drawing presumption in terms of section 292C of the Act against the assessee, the learned AO made an addition of Rs.1,53,09,500/- and completed the assessment. 4. The Assessee preferred an appeal before the CIT(A) against this assessment order. The learned CIT(A) dismissed the appeal in limine vide order dated 08.03.2016 which is challenged by assessee before us. ITA No.2504/Del/2023 Babita Goswami Vs. ACIT Page 3 of 4 5. We find from the first appellate order, the learned CIT(A) had not adjudicated the grounds of appeal of the assessee and dismissed the appeal in limine without going into the merits of the case. Considering the same, we deem it fit and appropriate to restore this appeal to the file of the learned CIT(A) with a direction to decide the grounds on merits in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise the additional grounds and file additional evidences in support of his contentions before the learned CIT(A), if he so desires. 6. Since appeal is restored back to the file of learned CIT(A) for denovo jurisdiction, we refrain to give our independent finding on the other grounds and they are left open. Accordingly, grounds raised by the assessee are allowed for statistical purpose. 7. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30.12.2024 Sd/- Sd/- (SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: /12/2024 Neha, Sr. P.S. ITA No.2504/Del/2023 Babita Goswami Vs. ACIT Page 4 of 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 1. Date of dictation of Tribunal order 30.12.2024 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 30.12.2024 3. Date on which the typed draft Tribunal order is placed before the other Member 30.12.2024 4. Date on which the approved draft Tribunal order comes to the Sr. PS/PS 30.12.2024 5. Date on which the fair Tribunal order is placed before the Dictating Member for pronouncement 30.12.2024 6. Date on which the signed order comes back to the Sr.PS/PS 30.12.2024 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS on official website 30.12.2024 8. Date on which the file goes to the Bench Clerk alongwith Tribunal order 30.12.2024 9. Date on which the file goes to the Supervisor (Judicial) 10. The date on which the file goes to the Assistant Registrar for endorsement of the order 11. Date of Despatch of the order "