Smt. Gajinder Sahni, New Delhi V. ITO, New Delhi

ITA 1403/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7332 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 14-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Assessee Lawyers: GAJINDER SAHNI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI B BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER ITA NO. 1403 /DEL/20 1 6 [A.Y 20 1 0 - 1 1 ] SMT. G A JINDER SAHNI VS. THE INCOME - TAX OFFICER C/O V.K. KALRA & CO. W ARD 27 ( 4 ) 15, ABDUL FAZAL ROAD NEW DELHI BENGALI MARKET, NEW DELHI PAN : AMWPS 4074 N [APPELLANT] [RESPONDENT] DATE OF HEARING : 14 . 0 1 .201 9 DATE OF PRONOUNCEMENT : 1 4 . 0 1 .201 9 ASSESSEE BY : SMT. GAJINDER SAHNI [ASSESSEE] REVENUE BY : MS. ASHIMA NEB , SR. DR ORDER PER N.K. BILLAIYA , ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE CIT(A) - 17 , NEW DELHI DATED 05 .0 1 . 201 6 PERTAINING TO A.Y 20 1 0 - 1 1 . 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE RAISED BY THE ASSESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 94,11,537/ - UNDER THE HEAD CAPITAL GAIN. 3. THE ASSESSEE APPEARED IN PERSON ALONGWITH HER HUSBAND. THE ASSESSEE STATED THAT THE ASSESSMENT PROCEEDINGS COULD NOT BE ATTENDED PROPERLY AS THE ASSESSEE WAS RESIDING ABROAD. IN FACT, THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY HAS BEEN DECIDED EX PARTE. THE ASSESSEE PLEADED THAT SIN C E THERE IS A CHANGE IN THE ADD RESS, NOTICE COULD NOT BE SERV ED UPON THE ASSESSEE AND PRAYED FOR SETTING ASIDE THE ISSUE FOR FRESH ADJUDICATION. 4. WE HAVE GIVEN A DISP ASSIONATE CONSIDERATION TO THE CONTENTIONS OF THE APPELLANT. THE APPELLANT HAS FURNISHED HER NEW RESIDENTIAL ADDRESS BEING HOUSE NO. 37, PHASE 3/B - 1, MOHALI S.S. NAGAR, PUNJAB 160 069. THE MOBILE NUMBER AS GIVEN BY THE ASSESSEE IS 8427440856. WE SET ASIDE THE ASSESSMENT TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO ISSUE NOTICE ON THE AFOREMENTIONED ADDRESS AND GIVE FRESH OPPORTUNITY TO THE ASSESSEE TO EXPLAIN HER CASE. THE ASSESSING OFFICER MAY ALSO INFORM THE ASSESSEE ON HER GIVEN MOBILE 3 NUMBER IN THE INTEREST OF JUSTICE AND FAIR PLAY. THE ASSESSEE IS D I RECTED TO ATTEND THE ASSESSMENT PROCEEDINGS AS AND WHEN CALLED FOR AND COMPL Y WITH THE QUERIES OF THE ASSESSING OFFICER. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 1403 /DEL/201 6 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 1 4 . 0 1 .201 9 . S D / - S D / - [ SUCHITRA KAMBLE ] [ N.K. BILLAIYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 4 T H JANUARY , 201 9 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, 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