BHOOP KAUR ANAND, INDIA V. ACIT, CIRCLE INT TAX 1(1)(1), INDIA

ITA 1475/DEL/2021

AI Insights

The case involves Bhoop Kaur Anand, the appellant, contesting an assessment order passed by the Assessing Officer (AO) and confirmed by the CIT(A). The assessment was made under section 143(3) of the Income Tax Act, 1961, as part of 'operation clean money', which alleged unexplained cash deposits in the assessee's bank account. The assessee, a non-resident and holder of a British passport, failed to attend multiple hearings, leading to an ex-parte order confirming the addition under section 69A of the Income Tax Act. The Tribunal found that the assessee's non-compliance was due to her limited stay in India and granted a remand for fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131777 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-03-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 20-10-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SACHIT JAIN
• Section: 144; 143(3); 69A

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1475/Del/2021: Asstt. Year: 2017-18 Bhoop Kaur Anand, Flat No. 216, Shiv Shakti Paradise, Vidhyadhar Nagar, Jaipur, Rajasthan-302 023 Vs. ACIT, Cirlce International Taxation-1(1)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AJZPA0677M Assessee by : Sh. Sachit Jain, CA Sh. Dhani Ram Sharma, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.03.2023 Date of Pronouncement: 10.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld CIT(A)-42, Delhi dated 16.08.2021 for AY 2017-18. 2. The assessee has raised the following grounds of appeal:- “ 1 . I m p u g n e d a s s e s s m e n t a d d i t i o n m a d e b y A O a n d c o nf i r m e d b y C I T ( A ) i n t h e o r d e r u / s 1 4 4 i s b a d i n l a w a n d o n f ac t s o f t h e c a s e f o r w a n t o f j u r i s d i c t i o n t h e p r i n c i p l e o f n a t u r a l ju s t i c e a n d v a r i o u s s t a t u t o r y r e a s o n s a n d h e n c e k i n d l y b e d e l e t e d . 2 . I n t h e f a c t s a n d c i r c u m s t a n c e s o f t h e c a s e a n d in l a w t h e L d C I T ( A ) h a s e r r e d i n p a s s i n g t h e o r d e r e x - p a r t e d e s pi t e b e i n g t h e a d j o u r n m e n t s o u g h t . T h e a c t i o n s o t a k e n i s b a d i n la w a s w e l l a s o n t h e f a c t s o f t h e c a s e f o r w a n t o f j u r i s d i c t i o n th e p r i n c i p l e o f n a t u r a l j u s t i c e a n d v a r i o u s s t a t u t o r y r e a s o n s a n d he n c e k i n d l y b e d e l e t e d . 2 ITA No. 1475/Del/2021 Bhoop Kaur Anand 3 . T h e L d . C I T ( A ) e r r e d i n l a w a s w e l l a s o n t h e f a ct s o f t h e c a s e i n c o n f i r m i n g a c t i o n o f t h e A O i n m a k i n g a d d i t i o n of R s . 1 2 4 9 0 0 0 b y a l l e g i n g t h a t c a s h d e p o s i t e d i n t h e b a n k a c c o u n t i s u n e x p l a i n e d m o n e y . T h e a d d i t i o n s o m a d e a n d c o n f i r m e d b y t h e C I T ( A ) i s i l l e g a l e x c e s s i v e a n d d e s e r v e s t o b e d e l e t e d i n f u l l . 4 . T h e L d . C I T ( A ) e r r e d i n l a w a s w e l l a s o n t h e f a ct s o f t h e c a s e i n i n v o k i n g t h e p r o v i s i o n o f s e c 1 1 5 B B E . T h e a c t i o n o f t h e A O i n i n v o k i n g t h e p r o v i s i o n s o f s e c 1 1 1 5 B B E a n d c o n f i r m ed b y t h e C I T ( A ) i s b a d i n l a w a n d d e s e r v e s t o b e q u a s h e d . ” 3. The case has been selected for assessment u/s 143(3) under the verification “operation clean money”. The assessee in spite of 6 opportunities given did not attend the AO. The assessee has also failed to attend the ld CIT(A) which led to passing of the order ex- parte confirming the addition u/s 69A of the Income Tax Act, 1961. 4. Before us it was submitted that the assessee is a non- resident, British Passport holder and was in India only for a short period of time due to which due compliance could not be made before the revenue authorities and prayed that given an opportunity due compliance would be made before the Revenue authorities. We find that no prejudice would be caused to Revenue if an opportunity is given to the assessee to furnish replies to the notices issued. Hence, the matter is remanded back to the file of the ld CIT(A) for adjudication afresh. The ld CIT(A) would be at liberty to invoke relevant provisions of the Income Tax Act in case of non-compliance to the notices issued to the assessee . 3 ITA No. 1475/Del/2021 Bhoop Kaur Anand 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 10/03/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/03/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR