Smt. Suman Aggarwal, New Delhi V. ITO, New Delhi

ITA 1358/DEL/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4307 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-04-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 09-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHORE B
• Keywords: Gift
• Section: 143(3); 142(1)

Judgement Text

ITA NO. 1358/DEL/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 1358/DEL/2009 A.Y. : 2004-05 SMT. SUMAN AGGARWAL, E-87, SECTOR-9, NOIDA - UP (PAN : ABNPA9486G) VS. INCOME TAX OFFICER, WARD (4), NOIDA (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. K. SAMPATH, ADVOCATE DEPARTMENT BY : SH. KISHORE B. (D.R.) ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 10.2.2 009 PERTAINING TO ASSESSMENT YEAR 2004-05. 2. THE FIRST ISSUE RAISED IS THAT LD. COMMISSIONER O F INCOME TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSE SSING OFFICER IN MAKING THE ASSESSMENT WITHOUT GIVING PROPER OPPORTUN ITY OF HEARING AND TIME FOR FILING DOCUMENTS. 3. IN THIS CASE ASSESSMENT WAS FRAMED U/S 143(3) OF THE IT ACT MAKING SEVERAL ADDITIONS ON ACCOUNT OF GIFT, CASH CR EDIT ETC. LD. COUNSEL OF THE ASSESSEE CLAIMED THAT PROPER OPPORTUN ITY HAS NOT BEEN GIVEN BY THE ASSESSING OFFICER TO THE ASSESSEE TO FILE THE DOCUMENTS ITA NO. 1358/DEL/2009 2 AND PROPER OPPORTUNITY OF HEARING HAS BEEN DENIED. IN THE ASSESSMENT ORDER, WE FIND THAT THERE IS MENTION O F ASSESSEE BEING GIVEN OPPORTUNITY FOR FURNISHING THE EXACT ADDRES S OF DONORS BY NOTICE U/S 142(1) DATED 28.4.2006. THEREAFTER, ASSESSING OFFICER NOTED THAT FURTHER NOTICES WERE GIVEN AND ASSESSEE FAILED TO G IVE PROPER REPLY. IN THIS REGARD, WE FIND THAT THE ASSESSMENT ORDER W AS PASSED U/S 143(3) ON 30.6.2006. HENCE, THE ASSESSEE CLAIM T HAT PROPER OPPORTUNITY HAS NOT BEEN GIVEN IS NOT DEVOID OF C OGENCY. UNDER THE CIRCUMSTANCES, IN OUR CONSIDERED OPINION, THE MATTER SHOULD GO BACK TO THE FILES OF THE ASSESSING OFFICER TO CONSIDER THE ISSUE AFRESH. 3.1 LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY SERIOUS OBJECTION IN THIS REGARD. 4. ACCORDINGLY, THE MATTER STANDS REMITTED TO THE FIL ES OF THE ASSESSING OFFICER TO CONSIDER THE SAME AFRESH. NE EDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY O F BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19/4/2011 UPO N CONCLUSION OF HEARING. SD/- SD/- [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 19/4/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3.CIT 4. CIT (A) 5. DR, I TAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES