Deepti Agarwal, New Delhi V. ACIT Central Circle-15, New Delhi

ITA 1985/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2661 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANIKA GHAI
• Section: 271(1)(c); 143(3); 201; 22

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 19 85 / DEL / 201 9 ASSESSMENT YEAR : 20 09 - 10 DEEPTI AGARWAL, C/O M/S RRA TAXINDIA, D - 28, SOUTH EXTENSIO N, PART I, N EW DELHI. PAN : AA MPA0573 C VS ACIT, CENTRAL CIRCLE - 15, NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS MANIKA GHAI, ADVOCATE RE VENUE BY : SHRI UMESH TAKYAR, SR. DR DATE OF HEARING : 19 . 1 1 . 20 20 DATE OF PRONOUNCEMENT : 19 . 1 1 . 20 20 ORDER PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 18 TH JANUARY, 2019 OF THE CIT(A) - 26, NEW DELHI, RELATI NG TO THE ASSESSMENT YEAR 20 09 - 10 . 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE PENALTY OF RS. 2 4,11,786/ - LEVIED BY THE AO U/S 271(1)(C) OF THE IT ACT. ITA NO. 19 85 / DEL /201 9 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND DERIVES INCOME FROM BUSINESS. SHE FILED HER RETURN OF INCOME ON 30 TH SEPTEMBER, 2009 DECLARING THE TOTAL INCOME AT RS.54,72,734/ - . THE AO COMPLETED THE ASSESSMENT U/S 143(3) ON 22 ND DECEMBER, 2011, DETERMINING THE TOTAL INCOME AT RS.12,90, 76,510/ - THE ASSESSEE FILED APPEAL BEFORE THE CIT(A) WHO GAVE PART RELIEF TO THE ASSESSEE. SUBSEQUENTLY, THE AO INITIATED PENALTY PROCEEDINGS U/S 271(1)(C) OF THE ACT AND LEVIED PENALTY OF RS.24,11,786/ - . 4. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPITE NUMBER OF OPPORTUNITIES GRANTED, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, CONFIRMED THE PENALTY SO LEVIED BY THE AO. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT SUFFICIENT OPPORTUNITIES HAVE NOT BEEN GRANTED TO THE ASSESSEE AND, THEREFORE, IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CASE. 7. THE LD. DR, ON THE OTH ER HAND, OPPOSED THE ARGUMENTS ADVANCED BY THE ASSESSEE AND SUBMITTED THAT DESPITE OPPORTUNITY GRANTED ON 10 TH JANUARY, 2019, THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) AND, THEREFORE, HE IS JUSTIFIED IN CONFIRMING THE PENALTY IN THE EX PARTE ORDER. ITA NO. 19 85 / DEL /201 9 3 8. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND, THE CASE WAS FIXED BEFORE THE CIT(A) ON 10 TH JANUARY, 2019 AND AT THE REQUEST OF THE ASSESSEE THE CASE WAS ADJOURNED TO 15 TH JANUARY, 201 9. WE FIND SOME FORCE IN THE ARGUMENT OF THE LD. COUNSEL THAT SUFFICIENT OPPORTUNITIES HAVE NOT BEEN GRANTED TO THE ASSESSEE. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE O RDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN TH E OPEN COURT THROUGH VIDEO CONFERENCING ON 19 TH NOVEMBER, 2020. ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19 TH NOVEMBER, 2020. DK ITA NO. 19 85 / DEL /201 9 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI