ANSHU PRIYADARSHINI, Pune V. Income Tax Officer Ward 43 (4), New Delhi

ITA 1576/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0112 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-08-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 05-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHINARAYAN MISHRA
• Keywords: Source of fund; Set aside
• Section: 69; 148; 144

Judgement Text

आयकर अपीलीय अिधकरण िदʟी पीठ “ए”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी नवीन चंū, लेखाकार सद˟ के समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.1576/िदʟी/2024 (िन.व. 2011-12) ITA No.1576/DEL/2024 (A.Y.201-12) Anshu Priyadarshini, 103, Building-A, Lunkad Sky Lounge, Kalyani Nagar, Pune city, PO-Yerwada, Maharashtra-411006 ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward-43(4), R.No. 2611, 26 th Floor, E-2 Block, Civic Centre, New Delhi 110002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Abhinarayan Mishra, Advocate ŮितवादीȪारा/Respondent by : Shri Kanv Bali, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 14/08/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : 14/08/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)] dated 09.02.2024, for Assessment Year 2011-12. 2. Shri Abhinarayan Mishra, appearing on behalf of the assessee submitted that the CIT(A) vide impugned order has dismissed appeal of the assessee merely, for 2 ITA No. 1576/DEL/2024 (AY 2011-12) the reason that assessee has not paid advance tax before filing of appeal. The Id. Counsel further submitted that the Assessing Officer (AO) has made addition of Rs. 52,92,500/- u/s. 69 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act). The assessee was not served with any notice; hence, the assessee could not participate in assessment proceedings initiated u/s. 148 of the Act. In fact the income of the assessee is not taxable; hence, the assessee did not file return of income. The Id. Counsel submitted that if the issue is restored back to the file of AO, the assessee would be able to substantiate that addition made u/s. 69 of the Act is not liable to be taxed in the hands of the assessee. He contended that the addition was made on account of purchase of property amounting to Rs. 52,92,500/-. The aforesaid property was purchased by the family members of the assessee and not the assessee and the source of funds for purchase of said property is explainable by the family members. 3. Per contra, Shri Kanv Bali representing the department vehemently supported the order of CIT(A). He contended that payment of advance tax is a prerequisite for admission of appeal by the CIT(A). 4. We have heard the submissions made by rival sides and have examined the orders of authorities below. The short issue in appeal is qua addition of Rs. 52,92,500/- u/s. 69 of the Act. The assessment order has been passed in ex-parte proceedings. The CIT(A) refused to entertain the appeal on the ground that the assessee has failed to pay advance tax which he was required to pay as a precondition for admission of appeal by the CIT(A). The short contention of the 3 ITA No. 1576/DEL/2024 (AY 2011-12) assessee is that addition us. 69 of the Act has been wrongly made in the hands of the assessee, as the assessee has not purchased any property. 5. Considering the fact that the assessment was framed u/s. 144 of the Act and the CIT(A) has exited the assessee at threshold, without expressing any opinion on merits, we deem it appropriate to restore this issue back to the file of AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 6. The assessee shall provide correct/current address/email id for service of notice. The assessee upon service of notice shall respond to the same, without fail. 7. In the result, impugned order is set aside; appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Wednesday the 14 th day of August, 2024. Sd/- Sd/- (NAVEEN CHANDRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 14/08/2024 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. 4 ITA No. 1576/DEL/2024 (AY 2011-12) BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI