Suman Sharma, New Delhi V. ITO, Ward-62(3), New Delhi

ITA 1518/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5700 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Gift
• Section: 147; 68; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 1518/DEL/2019 ASSESSMENT YEAR: 2010-11 SUMAN SHARMA RZF-232, RAJ NAGAR-II, PALAM COLONY, DELHI. PAN NO. BIZPS3183C VS ITO WARD 62(3) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY SHRI V RAJA KUMAR, ADVOCATE REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX- PARTE ORDER DATED 30.01.2019 OF THE LD. CIT(APPEALS )-38, NEW DELHI RELATING TO AY 2010-11. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLE NGED THE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESSEE AND THEREBY SUSTAINING THE ADDITION OF RS. 15 LAKHS MADE BY THE AO U/S 68 OF THE ACT. 3. AFTER HEARING BOTH THE SIDES, I FIND THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT ON THE GROUND THAT ASSESSEE HAS DEPOSITED HUGE CASH AMOUNT OF RS. 15 LAKHS INTO HER BANK DATE OF HEARING 06.08.2019 DATE OF PRONOUNCEMENT 08.08.2019 2 ITA NO . 1518/DEL/2019 ACCOUNT. ACCORDINGLY, NOTICE U/S 148 OF THE ACT WA S ISSUED ON 30.03.2017. THE ASSESSEE IN RESPONSE TO THE NOTICE U/S 148 OF THE ACT FILED HER RETURN OF INCOME ON 28.07.2017 DECLAR ING TOTAL INCOME OF RS. 10,013/-. THE AO COMPLETED THE ASSES SMENT U/S 147/143(3) OF THE ACT DETERMINING THE TOTAL INCOME AT RS. 15,10,010/-, WHEREIN HE MADE AN ADDITION OF RS. 15 LAKHS U/S 68 OF THE ACT ON THE GROUND THAT ASSESSEE COULD NOT EX PLAIN THE SOURCE OF CASH GIFT FROM HER FATHER IN LAW SHRI BRA HM DUTT SHARMA, CASH GIFT FROM HER HUSBAND SHRI MANISH DUTT SHARMA AND THE EVIDENCE REGARDING SALE OF AGRICULTURAL PRO DUCE. 3.1 SINCE THERE WAS NON-COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE LD. CIT(A) IN THE EX-PARTE ORDER PASS ED BY HER DISMISSED THE APPEAL FILED BY THE ASSESSEE AND SUST AINED THE ADDITION MADE BY THE AO. 4. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A) THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CASE WAS FINALLY FIXED FOR HEARING ON 29.01.2019 AND ON THE BASIS OF ADJOURNMENT APPLICATION FILED BY THE ASSESSEE THE C ASE WAS ADJOURNED TO 30.01.2019 AND ON THE SAME DATE THE OR DER WAS PASSED DISMISSING THE APPEAL FILED BY THE ASSESSEE DUE TO NON- PROSECUTION. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANT IATE HER CASE BEFORE THE CIT(A) ESPECIALLY WHEN THE LD. CIT(A) H AS NOT DECIDED THE APPEAL ON MERIT. 3 ITA NO . 1518/DEL/2019 5.1 THE LD. DR ON THE OTHER HAND, HEAVILY RELIED ON THE ORDER OF THE CIT(A). 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). I T IS AN ADMITTED FACT THAT THE LD. CIT(A) IN THE EX-PARTE ORDER PASS ED BY HER HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE DUE TO N ON-APPEARANCE SINCE DESPITE THREE OPPORTUNITIES GRANTED THE ASSES SEE DID NOT APPEAR. HOWEVER, SHE HAS NOT DECIDED THE APPEAL ON MERIT WHICH SHE IS REQUIRED TO DO AS PER LAW. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT A FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE H ER CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/08/2019 SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 08/08/2019 *KAVITA ARORA 4 ITA NO . 1518/DEL/2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 06.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 08.08.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 08.08.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 08.08.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 08.08.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 08.08.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.0 8.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER