Sonam, Delhi V. ITO Ward - 3(5), Hapur

ITA 1122/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8202 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 142(1); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1122/DEL/2019 ASSESSMENT YEAR: 2009-10 SONAM, T-80, RAJPURA, GURMANDI, DELHI. PAN: GHCPS7003C VS. ITO, WARD-3(5), HAPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 15.07.2019 DATE OF PRONOUNCEMENT : 16.07.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 26 TH JUNE, 2018 OF THE CIT(A), ALIGARH, RELATING TO ASSESSMENT YEAR 2009-10. THE ASSESSEE IN HER VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE EX PARTE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESSEE FOR NON -PROSECUTION. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. IT WAS SEEN THAT BOTH THE ASSESSING OFFICER AND THE CIT(A) HAVE PASS ED EX PARTE ORDERS DUE TO NON- APPEARANCE ON BEHALF OF THE ASSESSEE. THEREFORE, T HIS APPEAL IS BEING DISPOSED OF ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND A FTER HEARING THE LD. DR. ITA NO.1122/DEL/2019 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. ON THE BASIS OF THE AIR INFORMATION THAT THE ASSESSEE HAS DEPOSITED CASH AMOUNTING TO RS.39,35,000/- WITH PUNJAB & SINDH BANK IN HER SAVINGS BANK ACCOUN T NO.4453, THE ASSESSING OFFICER ISSUED VERIFICATION LETTERS TO THE ASSESSEE ON DIFFERENT DATES. HOWEVER, THE NOTICES WERE NOT COMPLIED WITH. THE ASSESSING OFFI CER, THEREFORE, INITIATED PROCEEDINGS U/S 147 OF THE ACT AND ISSUED NOTICE U/ S 148 OF THE ACT. HOWEVER, THERE WAS, AGAIN, NO COMPLIANCE. HE, THEREFORE, ISSUED N OTICE U/S 142(1) WHICH WAS, AGAIN, NOT COMPLIED WITH. THE ASSESSING OFFICER, THEREFOR E, PASSED THE ORDER U/S 144/147 DETERMINING THE TOTAL INCOME AT RS.39,35,000/-. SI NCE NOBODY APPEARED BEFORE HIM, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED B Y THE ASSESSEE FOR NON-PROSECUTION. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT BOTH THE ASSESSING OFFICER AND T HE CIT(A) HAVE PASSED EX PARTE ORDERS DUE TO NON-APPEARANCE ON BEHALF OF THE ASSES SEE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ON E FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT FAIL UNDER ANY CIRCUMSTANCES AND SUBSTANTIA TE HER CASE FAILING WHICH THE ITA NO.1122/DEL/2019 3 LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER A S PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 6.07.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 16 TH JULY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI