Sarwati Urf Sarvati Devi, Khurja V. ITO, Ward-3(2), Bulandshar

ITA 1443/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7868 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.1443/Del/2018 Assessment Year: 2009-10 Sarwati Urf Sarvati Devi C/o Shri Jai Kishan, Advocate, 86, Nai Basti, Khurja, Khurja UP-203131 Vs ITO Ward – 3 (2) Bulandshar (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Kumar Pranav, Sr. DR Date of hearing: 24/11/2021 Date of Pronouncement: 24/11/2021 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A), Aligarh dated 14.11.2017 pertaining to A.Y. 2009-10. 2 2. The grievance of the assessee read as under :- 3. None appeared on behalf of the assessee though a written submission has been filed. We heard the DR at length. Case record carefully perused. 4. Briefly stated the facts of the case are that on the basis of information received through AIR the Assessing Officer came to know that the assessee has sold an immovable property valued at Rs.39397000/- in which the share of the assessee is 1/3 rd of the total value i.e.13132333/-. The assessee was asked to explain the 3 nature of transaction and why capital gain on the sale of impugned property was not shown. 4. Assessee filed a reply but the Assessing Officer was not satisfied with the reply and concluded assessment proceedings as under :- 5. Assessee carried the matter before the CIT(A) but without any success. 4 6. We find that in one of the co-owners i.e. Jitender Kumar, this Tribunal in ITA No.3909/Del/2015 for A.Y.2009-10 held as under :- 5 7. Respectfully following the findings of this Tribunal (supra) we direct the AO to delete the impugned addition. 8. In the result, the appeal filed by the assessee is accordingly allowed. 9. Decision announced in the open court in the presence of Sr. DR on 24.11.2021. Sd/- Sd/- (AMIT SHUKLA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-24.11.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 6 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 24.11.2021 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order