Neha Gupta, Ghaziabad V. ITO, Ward-2(1), Meerut

ITA 1960/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2175 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Keywords: Unexplained investment; Opportunity of being heard
• Section: 147; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 1960 /DEL/201 8 [ASSESSMENT YEAR: 20 0 9 - 1 0 ] SMT. NEHA GUPTA VS. THE I.T .O D/O LATE SHRI RAMESH CHAND GUPTA WARD - 2(1 ) KISHANPURA, MEERUT, MORADABAD MEERUT UTTAR PRADESH PAN : A JPPG 2541 J [APPELLANT] [RESPONDENT] DATE OF HEARING : 30 . 0 8 .201 8 DATE OF PRONOUNCEMENT : 31 .0 8 .2018 ASSESSEE BY : SHRI P.C. YADAV , ADV REVENUE BY : S HRI D.S. RAWAT , SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] , MEERUT DATED 09 . 0 1 .201 8 PERTAINING TO ASSESSMENT YEAR 200 9 - 1 0. 2 2. THE SOLE GRIEVANCE RAISED BY THE ASSESSEE IS THAT THE CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 9,92,657/ - . 3. THE ASSESSEE ALLEGES THAT THE ASSESSMENT ORDER FRAMED U/S 147 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT'] WAS EX - PARTE AND THE ORDER WAS PASSED U/S 144 OF THE ACT. 4. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT AS PER THE AIR INFORMATION, THE ASSESSING OF FICER CAME TO KNOW THAT THE ASSESSEE HAS PURCHASED IMMOVABLE PROPERTY ON 13.2.2008 FOR A CONSIDERATION OF 63.85 LAKHS. ON THE BASIS OF THE AIR INFORMATION, LETTER WAS SENT TO THE ASSESSEE, BUT NO REPLY WAS RECEIVED BY THE ASSESSING OFFICER. 5. AS PER THE DETAILS AVAILABLE IN THE SALE DEED, THE ASSESSING OFFICER CAME TO KNOW THAT THE ASSESSEE HAS 1/6 TH SH A RE AND , ACCORDINGLY , MADE ADDITION OF RS. 11,54,933/ - AS UNEXPLAINED INVESTMENT. 3 6. THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT(A) AND POINTED OUT THAT AFTER MARRIAGE, THE ADDRESS OF THE ASSESSEE HAS CHANGED AND, THEREFORE, SHE COULD NOT COMPLY WITH THE LETTERS/NOTICES OF THE ASSESSING OFFICER. THE ASSESSEE ADDUCED EVIDENCES WHICH WERE NOT ACCEPTED BY THE LD. CIT(A). HOWEVER, THE LD. CIT(A) FOUND THAT THE ASSESSEE S SHARE IN THE SAID PROPERTY WA S 1/7 TH AND , ACCORDINGLY , RESTRICTED THE ADDITION TO RS. 9,92,657/ - . 7. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE VEHEMENTLY STATED THAT AFTER THE MARRIAGE OF THE APPELLANT LADY, THE ADDRESS WAS CHANGED AND, THEREFORE, NOTICE COULD NOT BE RECEIVED BY THE ASSESSEE. IT IS THE SAY OF THE LD. COUNSEL FOR THE ASSESSEE THAT IF ONE MORE OP PORTUNITY IS GIVEN, NECESSARY EVIDENCES WILL BE FILED. 8. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT FIT TO RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSEE IS DIRECTED TO FURNISH EVIDENCES AND COMPLY WITH THE REQUIREMENTS OF THE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 196 0 /DEL/201 8 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 31. 0 8 .2018. SD/ - SD/ - [ KULDIP SINGH ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31 ST AUGUST , 2018 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 5 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER