MADHU JINDAL, NEW DELHI V. ITO, WARD- 36(4), NEW DELHI

ITA 1030/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3526 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 143(3); 80IB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER ITA NO.1030/DEL/2018 ASSESSMENT YEAR: 2014-15 MS. MADHU JINDAL C/O L. N. MALIK & CO. 18/13, WEA, PUSA LANE, KAROL BAGH, NEW DELHI -110005 PAN NO.ACAPA0176F VS INCOME TAX OFFICER WARD 36 (4), 8 TH FLOOR, BLOCK, E-2, CIVIC CENTRE, NEW DELHI - 110002 (APPELLANT) (RESPONDENT) APPELLANT BY SH. SATISH KHOSLA, ADVOCATE RESPONDENT BY SH. S. L. ANURAGI, SR. DR DATE OF HEARING: 18/02/2019 DATE OF PRONOUNCEMENT: 21 /0 2 /201 9 ORDER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 23.11.2017 OF THE CIT(A)-12, NEW DELHI RELATING TO A. Y. 2014-15 2. THE ASSESSEE IN HER VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EXPARTE ORDER OF THE CIT(A) IN SUSTA INING THE ADDITION MADE BY THE ASSESSING OFFICER. 3. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE IS AN INDIVIDUAL AND FILED HER RETURN OF INCOME ON 30.09. 2014 DECLARING TOTAL INCOME OF RS.3,57,530/-. THE ASSESSING OFFIC ER COMPLETED THE ASSESSMENT U/S 143(3) ON 30.12.2016 DETERMINING THE TOTAL ITA NO.1030/DEL/2018 2 INCOME AT RS.22,91,000/- WHEREIN HE REJECTED THE CL AIM OF RS.13,23,476/- U/S 80IB OF THE ACT AND TREATING THE AGRICULTURAL INCOME RS. 6,10,000/- AS INCOME FROM OTHER SOURCES . SINCE NO ONE APPEARED ON BEHALF OF THE ASSESSEE, THE LD. CIT (A) IN THE EXPARTE ORDER PASSED BY HIM UPHELD THE ADDITION MAD E BY THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT DUE TO ILLNESS OF THE COUNSEL OF THE ASSESSEE HE COULD NOT APPEAR BEFORE THE CIT(A). HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPO RTUNITY TO SUBSTANTIATE HER CASE BEFORE CIT(A). 6. THE LD. DR ON THE OTHER HAND STRONGLY RELIED ON THE ORDER OF THE CIT(A). 7. AFTER CONSIDERING THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND CONSIDERING THE FACT THAT THE LD. CIT(A) HAS PA SSED AN EXPARTE ORDER, I DEEM IT PROPER TO RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO GRANT ONE FINAL OPPORT UNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE. THE ASSESSEE IS ALSO HER EBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND EXPLAIN HER CASE WITHO UT SEEKING ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOL D AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSE. ITA NO.1030/DEL/2018 3 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21.02.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- .02.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 18.02.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 21.02.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER