Pinky Wadhwa, New Delhi V. ITO, Ward-44(7), Delhi

ITA 151/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7357 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 01-05-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 15-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No.151/Del/2024 Assessment Year 2017-18 Pinky Wadhwa 229, First Floor, Bhera Enclave Paschim Vihar New Delhi Vs. ITO, Ward-44(7) New Delhi TAN/PAN: ABPPW0826J (Appellant) (Respondent) Applicant by: Shri Mohan Gupta, CA Shri Sahil Gupta, CA Respondent by: Shri P.N. Barnwal, CIT-DR Date of hearing: 02 05 2024 Date of pronouncement: 08 05 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: T h e c a p t i o n e d a p p e a l h a s b e e n fi l e d b y t h e a s s e s s e e a g a i n s t t h e o r d e r o f t h e C o m m i s s i o n e r o f In c o m e T a x ( A p p e a l s ) - N a t i o n al F a c e l e s s A p p e a l C e n t r e , D e l h i [ ‘ C I T ( A ) ’ i n s h o r t ] d a t e d 2 2 . 1 1 . 2 0 2 3 a r i s i n g f r o m t h e a s s e s s m e n t o r d e r d a t e d 2 6 . 1 1 . 2 0 1 9 p a s s e d u n d e r S e ct i o n 1 4 4 o f t h e In c o m e T a x A c t , 1 9 6 1 ( t h e A c t ) c o n c e r n i n g A s s e s s m e n t Y e a r ( A . Y . ) 2 0 1 7 - 1 8 . 2 . T h e a s s e s s e e h a s r a i s e d s e v e r a l g r o u n d s a n d c h a ll e n g e d c e r t a i n a d d i t i o n s a n d a d j u s t m e n t s m a d e b y t h e A O a n d c o n f i rm e d b y t h e C IT ( A ) u n d e r S e c t i o n 6 9 A o f t h e A c t . 3 . W h e n t h e m a t t e r wa s c a l l e d f o r h e a r i n g, t h e l d . c o u n s e l a d v e r t e d t o p a r a g r a p h 4 o f t h e fi r s t a p p e l l a t e o r d e r a n d s u b m i tt e d t h a t t h e a s s e s s e e h a s r e s p o n d e d t o t h e n o t i c e s i s s u e d b y t h e C IT ( A ) f r o m t i m e t o t i m e a n d u p l o a d e d t h e s u b m i s s i o n s i n I T B A P o r t a l . D e s p i t e o nl i n e s u b m i s s i o n s m a d e ITA No.151/Del/2024 2 b y t h e a s s e s s e e , t h e C I T ( A ) h a s w r o n g l y o b s e r v e d t ha t a s s e s s e e h a s n o t c o m p l i e d w i t h a n y o f t h e n o t i c e s o f h e a r i n g . S u c h ob s e r v a t i o n i s t o t a l l y i n c o r r e c t a n d s q u a r e l y o p p o s e d t o t h e f a c t s o n r e c or d . T h e l d . c o u n s e l t h u s s u b m i t t e d t h a t t h e C I T ( A ) h a s m i s d i r e c t e d h i m s e l f in l a w a n d p r o c e e d e d e x - p a r t e a g a i n s t t h e a s s e s s e e w i t h o u t t a ki n g c o g n i z a n c e o f t h e s u b m i s s i o n s m a d e o n b e h a l f o f t h e a s s e s s e e . T h e l d . C o u n s e l n e xt s u b m i t t e d t h a t t h e fi r s t a p p e a l a r o s e o u t o f t h e b e s t j u d g m e n t a s s e s s m e n t u nd e r S e c t i o n 1 4 4 o f t h e A c t a n d t h u s u r g e d f o r r e s t o r a t i o n o f m a t t e r t o t h e f i l e o f t h e A O t o e n a b l e t h e a s s e s s e e t o d e m o n s t r a t e t h e b o n a f i d e s a n d f i l e c o r r o b o r a t i v e e vi d e n c e s i n s u p p o r t o f c a s h d e p o s i t s a n d i n v e s t m e n t s u n d e r sc a n n e r . 4 . I n t h e l i gh t o f e v i d e n c e s p l a c e d b e f o r e t h e T r i bu n a l s h o w i n g a c k n o w l e d g e m e n t o f r e s p o n s e f i l e d t o t h e n o t i c e s i ss u e d u n d e r S e c t i o n 2 5 0 o f t h e A c t a n d i n t h e l i g h t o f t h e a s s e r t i o n s m a d e o n b e h a l f o f t h e a s s e s s e e , we d e e m i t a p p r o p r i a t e t o s e t a s i d e t h e e x - p a r t e o r d e r p a s s e d b y t h e C IT ( A ) a n d r e s t o r e t h e m a t t e r b a c k t o t h e f i l e o f t h e A O ra t h e r t h a n C I T ( A ) f o r p r o p e r a p p r e c i a t i o n o f f a c t s a n d e v i d e n c e s a s m a y be p l a c e d o n b e h a l f o f t h e a s s e s s e e . 5 . I t s h a l l b e o p e n t o t h e a s s e s s e e t o f u r n i s h e x p la n a t i o n a n d a d d u c e e v i d e n c e s i n c o r r o b o r a t i o n t h e r e o f o n t h e s u b j e c t ma t t e r o f a p p e a l b e f o r e t h e A O . T h e A O s h a l l d e t e r m i n e t h e i s s u e s i n v o l v e d d e n o v o a ft e r g i v i n g r e a s o n a b l e o p p o r t u n i t y t o t h e a s s e s s e e . T h e a s s e s s ee i s c a u t i o n e d t o c o - o p e r a t e i n t h e a s s e s s m e n t p r o c e e d i n g s wi t h o u t a n y de m u r . 6 . I n t h e r e s u l t , t h e a p p e a l o f t h e a s s e s s e e i s a l lo we d f o r s t a t i s t i c a l p u r p o s e s . Order pronounced in the open Court on 08 May, 2024. Sd/- Sd/- [SUDHIR KUMAR] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: May, 2024 Prabhat