Sarita Gupta , Uttar Pradesh V. ITO WARD 2(2)(4), Uttar Pradesh Gzbd

ITA 1581/DEL/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3983 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 147; 69; 148; 144

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.1581/Del/2021 [Assessment Year : 2012-13] Sarita Gupta, G-703, Jaipuria Sunrise Green Apartment, Ahinsa Khand II, Indirapuram, Ghaziabad, Uttar Pradesh-201010. PAN-AJOPG0518N v s ITO, Ward-2(2)(4), Ghaziabad, Uttar Pradesh. APPELLANT RESPONDENT Appellant by None Respondent by Shri Mrinal Kumar Das, Sr.DR Date of Hearing 19.09.2022 Date of Pronouncement 23.09.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2012- 13 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre (“NFAC”) dated 30.08.2021. The assessee has raised following grounds of appeal:- 1. “On the facts and circumstances of the case, the assessment order passed by the learned assessing officer u/s 144 of the Income Tax Act 1961 is bad in law. 2. On the facts and circumstances of the case, the learned assessing officer passed the ex-parte assessment order without providing the adequate opportunity of being heard to the assessee. 3. On the facts and circumstances of the case, the additions of Rs. 10,56,000/- made by the learned assessing officer u/s 69 of the Income Tax Act 1961 is incorrect and purely on the basis of surmises and conjectures. Page | 2 4. The appellant craves leave to add, leave, amend, alter, very and/ or withdraw any or all the grounds of appeal. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is seen from the records that the notice of hearing was duly served upon the assessee but there is no representation on behalf of the assessee. Therefore, the appeal of the assessee is taken up for hearing in the absence of the assessee and being disposed off on the basis of material available on record. BRIEF FACTS OF THE CASE 3. Brief facts of the case are that the Assessing Officer (“AO”) had received an information regarding deposit of cash of Rs.10,56,000/- in the saving bank account of the assessee. Therefore, the case of the assessee was re-opened for assessment u/s 147 of the Income Tax Act, 1961 (“the Act”). Thereafter, the AO issued notice u/s 148 of the Act and it is stated that the same was served upon the assessee. In response to the statutory notices, no one attended the assessment proceedings. Therefore, the AO made assessment u/s 144/147 of the Act and the amount deposited in the bank account was added to the income of the assessee. Thus, the AO assessed the income at Rs.12,79,550/- against the declared income of Rs.2,23,550/-. 4. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A), who after considering the submissions, dismissed the appeal. 5. Aggrieved against the order of Ld.CIT(A), the assessee is in appeal before this Tribunal. Page | 3 6. Ld. Sr. DR supported the orders of the authorities below. It is seen from the order of Ld.CIT(A) that the addition is sustained on the basis that the assessee could not support the claim of having received money from other persons to pay off the liabilities. 7. I have heard Ld. Sr. DR and perused the material available on record and gone through the orders of the authorities below. Looking to the facts that the husband of the assessee was missing and an FIR has been lodged for the same. Moreover, the AO has passed an ex-parte order without giving sufficient opportunity of hearing to the assessee. Therefore, in the interest of principle of nature justice and to sub-serve the interest of justice, the impugned order is hereby, set aside and the assessment is restored to the file of AO to make assessment afresh after giving adequate opportunity of hearing to the assessee. Needless to say that the assessee would cooperate in the assessment proceedings and furnish the requisite details as and when, required by the AO. Thus, grounds raised by the assessee are allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23 rd September, 2022. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Page | 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI