Rama Rani W/o Joginder Singh, Panipat V. ITO Ward -5 , Panipat

ITA 1390/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5692 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard
• Section: 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 1390/DEL/2019 ASSESSMENT YEAR: 2010-11 RAMA RANI W/O JOGINDER SINGH 15, NEW MODAL TOWN, JATAL ROAD, OPP. SAINI SWEET SHOP, PANIPAT. PAN NO. ARUPR3025K VS ITO WARD 5 PANIPAT. APPELLANT RESPONDENT ASSESSEE BY SHRI AMIT KAUSHIK, ADVOCATE REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX- PARTE ORDER DATED 21.12.2018 OF THE LD. CIT(APPEALS ), KARNAL RELATING TO AY 2010-11. 2. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EX-PARTE ORDER PASSED BY THE CIT(A) WITHOUT DEC IDING THE ISSUE ON MERIT AND THEREBY SUSTAINING THE ADDITION MADE B Y THE AO. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND HAD FILED HER RETURN OF INCOME ON 20 .10.2011 DATE OF HEARING 06.08.2019 DATE OF PRONOUNCEMENT 08.08.2019 2 ITA NO . 1390/DEL/2019 DECLARING TOTAL INCOME OF RS. 1,54,800/-. THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 OF THE I.T. ACT ON THE GROUND THAT ASSESSEE HAS NOT DISCLOSED THE CAPITAL GAIN ON SALE OF IMMOV ABLE PROPERTY IN CASH FOR A NET CONSIDERATION OF RS. 4,31,000/-. NO TICE U/S 148 WAS ACCORDINGLY ISSUED. THE ASSESSEE IN RESPONSE T O THE SAME FILED THE COPY OF THE RETURN ALREADY FILED DECLARIN G TAXABLE INCOME OF RS. 1,54,800/-. THE AO IN THE ORDER PASSED U/S 143(3)/147 OF THE ACT DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS. 9,75,319/-, WHEREIN HE MADE ADDITION OF RS. 2,20,51 9/- ON ACCOUNT OF LONG TERM CAPITAL GAIN AND RS. 1 LAKH AN D RS. 5 LAKH RESPECTIVELY BEING UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT. SINCE, THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE LD. CIT(A), IN THE EX-PARTE ORDER PASSED BY HER DIS MISSED THE APPEAL FILED BY THE ASSESSEE. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) THE ASSE SSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A) HAS PASSED THE EX-PARTE ORDER AND HAS NOT DECIDED T HE APPEAL ON MERIT. HE SUBMITTED THAT IN THE INTEREST OF JUSTIC E, THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A) AND THE ASSES SEE BE GIVEN AN OPPORTUNITY OF BEING HEARD. 6. THE LD. DR ON THE OTHER HAND, HEAVILY RELIED ON THE ORDER OF THE CIT(A). 3 ITA NO . 1390/DEL/2019 7. AFTER HEARING BOTH THE SIDES, I FIND THAT THE LD . CIT(A) IN THE INSTANT CASE, HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE DUE TO NON-APPEARANCE AND HAS NOT DECIDED THE APPEAL ON ME RIT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE T O THE FILE OF CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE ISSUE AS PER F ACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT F AILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE OR DER AS PER LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/08/2019 SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 08/08/2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO . 1390/DEL/2019 DATE OF DICTATION 06.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 08.08.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 08.08.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 08.08.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 08.08.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 08.08.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09.0 8.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER