Vandana Bhagat, Gurugram V. ITO ward- 11(4), New Delhi

ITA 1512/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6712 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL GUPTA
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.1512/DEL/2019 ASSESSMENT YEAR: 2013-14 VANDANA BHAGAT, VS. INCOME-TAX OFFICER, H.NO. 26, GROUND FLOOR, WARD 11(4), NEW DELHI. AKASHNEEM MARG, DLF, PHASE-II, GURGAON. PAN : AINPB9416G (APPELLANT) (RESPONDENT) APPELLANT BY : MR. VIPUL GUPTA, ADVOCATE RESPONDENT BY: MS. RINKU SINGH, SR. DR. DATE OF HEARING : 05.02.2020 DATE OF PRONOUNCEMENT : 06.02.2020 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE, WHEREIN CORRECTNESS OF THE ORDER DATED 17.01.2018 OF CIT(A) -4, NEW DELHI PERTAINING TO 2013-14 ASSESSMENT YEAR IS ASSAILED O N THE FOLLOWING GROUNDS: DURING THE ASSESSMENT YEAR 2013-14, ASSESSEE RECEI VED A SUM OF RS 43,00,000/- IN HER BANK ACCOUNT FROM HER HUSBAND I.E. SHRI HEMANT BHAGAT 2 THE BANK STATEMENT OF HER HUSBAND I.E. INDIAN OVERS EAS BANK STATEMENT ACCOUNT NUMBER 143602000010253 WAS FURNIS HED DURING THE SCRUTINY PROCEEDINGS. BUT IT WAS NOT TAKEN INTO CONSIDERATION. IT WAS MENTIONED BY THE LD. LTO IN HER ORDER ON PAG E NO 4 THAT 'IT IS ALSO EVIDENT THAT CREDIT ENTRIES IN THE BANK ACCOUNT OF SMT.VANDANA BHAGAT AT THE FOLLOWING DATES ARE NOT A PPEARING IN THE BANK ACCOUNT OF SH. HEMANT BHAGAT AS WITHDRAWAL S:- DATE PARTICULARS AMOUNT(RS) 14.05.12 BANK 500000 26.05.12 BANK 300000 30.05.12 ADVANCE RECEIVED FOR 40 JCM (SUDESH DUA) 500000 12.10.12 BANK 30,00,000 TOTAL 43,00,000 THIS RS 43,00,000 HAD BEEN ADDED TO THE RETURNED IN COME. HOWEVER THIS AMOUNT WAS RECEIVED FROM HER HUSBAND , SHRI HEMANT BHAGAT VIDE HIS INDIAN OVERSEAS BANK ACCOUNT NUMBER - 143602000010253 DURING THE FIRST APPELLATE PROCEEDINGS AT CIT (APPE ALS), THE BANK ACCOUNT, LEDGER BALANCE CONFIRMATION, PAN CARD COPY , COPY OF THE ITR OF HER HUSBAND I.E. SHRI HEMANT BHAGAT WERE FUR NISHED HOWEVER OUR CASE WAS MADE EX-PARTE BECAUSE WE COULD NOT APPEAR BEFORE THE HON'BLE CIT (APPEALS) BECAUSE WE DID NOT RECEIVE ANY NOTICES. PRAYER: IT IS MOST RESPECT FULLY PRAYED THAT OUR CA SE BE REMANDED BACK TO THE ASSESSING OFFICER SO THAT THE AMOUNT RE CEIVED BY THE 3 ASSESSEE FROM HER HUSBAND TO THE TUNE OF RS 43,00,0 00/- GETS VERIFIED OR ANY OTHER BENEFIT WHICH THE TRIBUNAL DE EMS FIT. 2. THE LD. AR, INVITING ATTENTION TO THE IMPUGNED O RDER, MADE STATEMENT THAT THE ASSESSEE DID NOT RECEIVE NOTICE AND CONSEQUENTLY REMAINED UNREPRESENTED BEFORE THE LD. CIT(A). IN TH E CIRCUMSTANCES, IT WAS HIS LIMITED PRAYER THAT AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BE GIVEN BY REMANDING THE ISSUE TO THE FILE OF LD. CIT(A). THE LD. SR. DR, ON CONSIDERING THE MATERIAL AVAILABLE ON RECORD, DID N OT OPPOSE THE SAID PRAYER. 3. I HAVE HEARD THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE P RESENT CASE, ADMITTEDLY, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-REP RESENTATION. IT IS ALSO SEEN THAT THE ORDER PASSED IS NOT IN TERMS OF THE S TATUTORY SPIRIT AS SET OUT IN SUB-SECTION (6) OF SECTION 250 OF THE ACT. ACCOR DINGLY, ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR, IT IS CONSIDE RED APPROPRIATE IN THE INTEREST OF SUBSTANTIAL JUSTICE THAT THE ISSUE SHOU LD BE REMANDED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE SAME IN ACC ORDANCE WITH LAW BY WAY OF SPEAKING ORDER AFTER GIVING THE ASSESSEE A REASO NABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IN ITS OWN INTEREST IS AD VISED TO MAKE FULL AND 4 PROPER REPRESENTATION AND NOT TO ABUSE THE TRUST RE POSED. IN THE EVENTUALITY TO ABUSE THE TRUST REPOSED, THE CIT(A) SHALL BE AT LIBERTY TO DECIDE THE ISSUE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 06/02/2020 AKS