Rajshree Singh Deo, Bhopal V. The ITO W-1(3) Bhopal, Bhopal

ITA 181/Ind/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7259 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 26-06-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.181/Ind/2022 (Assessment Year: 2008-09) Rajshree Singh Deo 60, Chatrapati Shivaji Colony, Kolar Road, Chuna Batti Vs. ITO W-1(3), Bhopal PAN No.AWLPS7657N (Appellant) .. (Respondent) Appellant by : None Respondent by : Shri Ashish Porwal, D.R. Date of Hearing 12.09.2022 Date of Pronouncement 14.09.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 23.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 29.01.2016 passed by the Income Tax Officer-1(3), Bhopal under section 147/143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2008-09 whereby and whereunder the addition of Rs.2Lakhs has under investment on account of unknown sources has been confirmed. 2. None appeared on behalf of the assessee at the time of hearing. ITA No.181/Ind/2022 (Rajshree Singh Deo vs. ITO) Asst.Year.– 2008-09 - 2 - 3. We have heard the Ld.DR. Ld. DR has brought to our notice that in the appellate proceedings in spite of repeated opportunity given to the assessee no explanation in support of her claim was furnished, which is, in fact, appearing at paragraph No.6.3 of the order impugned before us. Thus, the submission made by the Ld.DR seems to be acceptable. However, in the present facts and circumstances for the ends of justice, we think it fit and proper to grant a further opportunity of being heard to the assessee to represent her case in support of her claim before the Ld.AO. Thus, we set aside this issue to the file of the Ld.AO with a direction upon him to consider the same afresh and to pass a reasoned order upon granting opportunity of being heard to the assessee and also to consider the evidence which assessee may choose to file at the time of hearing of the matter. 5. In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced in Open Court on 14/09/2022 Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 14/09/2022 S. K. Sinha, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Indore 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, (Dy./Asstt.Registrar) ITAT, Indore