KULWANT KAUR, Mohali V. INCOME TAX OFFICER, DELHI

ITA 182/CHANDI/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4938 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 22 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: 12-08-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PARKASH KALIA
• Keywords: Capital asset; Principle of natural justice

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 181 & 182/CHD/2024 नधा रण वष / Assessment Year. : 2012-13 Smt. Kulwant Kaur, House No. 767, Ranjit Nagar, Kharar, Mohali. बनाम VS The ITO, Ward 6(1), Mohali. थायी लेखा सं./PAN /TAN No: ANXPK3561E अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Smt. Komal Thakur, Advocate राज व क ओर से/ Revenue by : Shri Ved Parkash Kalia, JCIT, Sr.DR तार"ख/Date of Hearing : 13.08.2024 उदघोषणा क तार"ख/Date of Pronouncement : 14.08.2024 PHYSICAL HEARING आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT ITA No.181/CHD/2024 This is assessee's appeal for assessment year 2012-13 against the order dated 22.12.2023 passed by the ld. CIT (Appeals) NFAC, Delhi. 2. The assessee has raised the following grounds of appeal : 1. The Ld. Assessing Officer has wrongly added and the Ld. Commissioner of Income Tax (Appeals) wrongly confirmed an amount ITA 181 & 182/CHD/2024 A.Y.2012-13 2 of Rs. 45,00,000/ in the income of the appellant. It may kindly be deleted. 2. The Order passed by the Ld. Commissioner of Income Tax is unjust, illegal, bad in law and contrary to principle of natural justice. 3. The sold property is not a capital asset and obtained amount is not a taxable under the Income Tax Act 196 Lit may kindly be considered and the addition may kindly be deleted. 3. The facts of the case, as available from the record are that the Assessing Officer added a sum of Rs.45,00,000/- to the income of the assessee; that the Assessing Officer served all notices of hearing at the assessee's her village Galaria, P.O. Mukeria, Hoshiarpur, Punjab but the assessee was residing in House No. 767, Ranjit Nagar, Kharar, Distt. Mohali, Punjab; that she sold an agriculture land on 24.06.2011 which was not a capital asset under Section 2(14) of the Income Tax Act, 1961; that she received consideration of Rs.45,00,000/- which was deposited in her Bank Account with Oriental Bank of Commerce, Mukeria during the year under consideration; that the Assessing Officer added this amount to the income of the assessee; that the assessee had filed an application for the adjournment, but the AO did not entertain the application and passed the order without following the principles of natural justice. ITA 181 & 182/CHD/2024 A.Y.2012-13 3 4. Against the addition of Rs.45,00,000/- made by the Assessing Officer, the assessee went in appeal before the ld.CIT(A). 5. The ld. CIT(A) passed the impugned ex-parte order and confirmed the addition of Rs.45,00,000/- made by the Assessing Officer, without going into the merits of the case. Even otherwise, it is trite [‘S. Velu Palandar Vs DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 6. We have heard the parties and have perused the material on record. It is found from the CIT(A)’s order that the ld. CIT(A) issued two notices of hearing i.e. for 27.09.2022 and 20.12.2023. The assessee sent a request for adjournment for 27.09.2022 and on the next date of hearing, the assessee did not appear nor any request for adjournment was filed. The assessee stated that the notice was sent on a wrong address. 7. Considering the above facts and circumstances of the case , we deem it appropriate that the assessee should be given another opportunity to present her case. Accordingly, ITA 181 & 182/CHD/2024 A.Y.2012-13 4 in the interest of justice, the appeal is restored to the file of ld. CIT(A) to decide the matter afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). 8. In the result, the appeal of the assessee is allowed for statistical purposes. ITA 182/CHD/2024 9. This is assessee appeal for assessment year 2012-13 against the order dated 22.12.2023 passed by the ld. CIT (Appeals) NFAC, Delhi. 10. The assessee has raised the following grounds of appeal: 1. T he l d. Assessing Officer imposed a penalty and the Ld. Commissioner of Income Tax (Appeals)confirmed of Rs. 12,52,477/- U/s 271 (I )(C) of the Income Tax Act, 1961 for which no Notice was served upon the Appellant during the assessment proceedings. 2. The Ld. Assessing officer and the Ld. Commissioner of income Tax (Appeals) passed the order without following the rules of natural Justice .Order passed b) the Ld. Assessing Officer and the Ld. Commissioner of Income Tax (Appeals) is unjust, illegal and bad in law. The penalty imposed likely to be deleted. 11. Since we have already decided the quantum appeal of the assessee in ITA No.181/CHD/2024 for assessment year 2011-12 and have restored the appeal to the file of the ld. ITA 181 & 182/CHD/2024 A.Y.2012-13 5 CIT(A), therefore, the penalty appeal of the assessee in ITA 182/CHD/2024 for assessment year 2011-12 against penalty imposed, being consequential in nature, is also similarly remanded to the file of the ld. CIT(A). 12. In the result, both the appeals of the assessee in ITA No.181/CHD/2024 and in ITA No.182/CHD/2024 are allowed for statistical purposes. Order pronounced on 14.08. 2024. Sd/- Sd/- (KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar