BINDER KAUR, NEW DELHI V. ITO, WARD- 58(3), NEW DELHI

ITA 1114/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6212 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 15-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 1114/DEL/2018 [ASSESSMENT YEAR: 2012-13] BINDER KAUR VS. THE I.T.O D-6/22, KRISHNA NAGAR WARD 58(3) NEW DELHI NEW DELHI PAN: AANPK 4017 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 13.09.2021 DATE OF PRONOUNCEMENT : 13.09.2021 ASSESSEE BY : NONE REVENUE BY : SHRI R.K. GUPTA, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] 19, NEW DELH I DATED 05.04.2017 PERTAINING TO ASSESSMENT YEAR 2012-13. 2 2. THE SUM AND SUBSTANCE OF THE GROUNDS OF THE ASS ESSEE IS THAT SHE COULD NOT FURNISH DOCUMENTARY EVIDENCES AS SHE WAS INDISPOSED OF DURING THE ASSESSMENT PROCEEDINGS AS WELL AS THE APPELLATE PROCEEDINGS. 3. I HAVE CAREFULLY PERUSED THE ASSESSMENT ORDER. IT IS FRAMED EX PARTE AS THE MATTER WAS GETTING BARRED BY LIMITATIO N. ADDITIONS MADE BY THE ASSESSING OFFICER WERE CONFIRMED BY THE LD. CIT(A) WHEREIN ALSO THE PROCEEDINGS REMAINED UNATTENDED. 4. IN THE INTEREST OF JUSTICE AND FAIR PLAY, I DEEM IT FIT TO RESTORE THE APPEAL TO THE FILE OF THE ASSESSING OFF ICER WITH A DIRECTION TO THE ASSESSEE TO FURNISH NECESSARY EXPLANATION/EVIDENCES TO EXPLAIN THE SOURCE OF DEPO SITS IN THE BANK ACCOUNT. 5. THE ASSESSING OFFICER IS DIRECTED TO EXAMINE THE SAME AND DECIDE THE APPEAL AFRESH AFTER AFFORDING REASON ABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 1114/DEL/2018 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 13.09. 2021. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 13 TH SEPTEMBER, 2021. VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER 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 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER