Mamta Bakshi, New Delhi V. DCIT, Central circle-217, , New Delhi

ITA 1358/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4871 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NOS.1357 & 1358/DEL/2018 ASSESSMENT YEARS : 2005-06 & 2007-08 MAMTA BAKSHI, L-107, KIRTI NAGAR, NEW DELHI. VS. DCIT, CENTRAL CIRCLE- 17, NEW DELHI. PAN : AALPB6438L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANIL CHOPRA, CA DEPARTMENT BY : SHRI ATIQ AHMED, SR.DR DATE OF HEARING : 01-08-2018 DATE OF PRONOUNCEMENT : 01-08-2018 O R D E R PER R. K. PANDA, AM : THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 10.01.2018 OF CIT(A)- 27, NEW DELHI RELATING TO ASSESSMENT YEARS 2005-06 & 2007-08 RESPECTIVELY. S INCE IDENTICAL GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE IN THE GROUNDS OF A PPEAL FOR BOTH THE YEARS, THEREFORE, THESE WERE HEARD TOGETHER AND BEING DISP OSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE ASSESSEE IN BOTH THE APPEALS CHALLENGED THE ORDER OF THE LD. CIT(A) IN DISMISSING THE APPEALS FILED BY THE ASSESSEE FOR NO N-PROSECUTION AND THEREBY SUSTAINING THE PENALTY OF RS.12,600/- FOR ASSESSMEN T YEAR 2005-06 AND 2 ITA NOS.1357 & 1358/DEL/2018 RS.10,780/- FOR ASSESSMENT YEAR 2007-08 LEVIED BY T HE ASSESSING OFFICER U/S 271(1)(C) OF THE I.T. ACT, 1961. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSI NG OFFICER IN THE ASSESSMENT ORDER MADE CERTAIN ADDITIONS ON ACCOUNT OF INCOME FROM HOUSE PROPERTY, SINCE THE ASSESSEE FAILED TO SUBMIT THE RENT AGREEMENT FOR THE PURPOSE OF DETERMINING THE FAIR RENTAL VALUE OF THE PROPERT Y. THE LD. CIT(A) GAVE PART RELIEF TO THE ASSESSEE AND THE ASSESSING OFFICER TH EREAFTER INITIATED PENALTY PROCEEDINGS U/S 271(1)(C) OF THE I.T. ACT. REJECTI NG THE VARIOUS EXPLANATIONS GIVEN BY THE ASSESSEE AND OBSERVING THAT THE ASSESS EE HAS FAILED TO DISCLOSE CORRECT INCOME IN THE RETURN, THE ASSESSING OFFICER LEVIED PENALTY OF RS.12,600/- FOR ASSESSMENT YEAR 2005-06 AND RS.10,780/- FOR ASS ESSMENT YEAR 2007-08 U/S 271(1)(C) OF THE I.T. ACT. SINCE THERE WAS DELAY I N FILING OF THE APPEAL AND THERE WAS NON-APPEARANCE, THE LD. CIT(A) APPLYING THE RAT IO LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARJEE AND ANOTHER REPORTED IN 118 ITR 461 AND THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009 DISMISSED THE APPEAL FOR DELAY AND NON-APPEARANCE AND ACCORDINGLY SUSTAINED THE PENALTY LEVIED BY THE ASSESSING OFFICER. SINCE THE LD. CIT (A) HAS NOT DECIDED THE ISSUE ON MERIT AND HAS DISMISSED THE APPEAL FOR NON-PROSE CUTION AND HAS NOT CONDONED THE DELAY IN FILING OF THE APPEALS, THEREF ORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTIC E, I DEEM IT PROPER TO RESTORE THE 3 ITA NOS.1357 & 1358/DEL/2018 MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTI ON TO CONDONE THE DELAY WHICH WAS DUE TO HER OLD AGE AND ILLNESS AND DECIDE THE A PPEAL ON MERIT BY PASSING A SPEAKING ORDER. NEEDLESS TO SAY, THE LD. CIT(A) SH ALL GIVE DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE AS PER FACT AND LAW. I HOLD AND DIRECT ACCORDINGLY. THE APPEALS FILED BY THE ASSES SEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 01 ST AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 01-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI