Pushp Lata Gautam, New Delhi V. ITO Ward-69(1), New Delhi

ITA 2198/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2416 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 07-05-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 01-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 148; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No.2198 /Del/2023 Assessment Year 2011-12 Pushp Lata Gautam, 317, Block-E, Pocket-3, Sector-18 Rohini, Delhi. Vs. Income Tax Officer, Ward 69(1) New Delhi. TAN/PAN: AEWPG4888G (Appellant) (Respondent) Applicant by: Shri Yash Bhadola, CA Respondent by: Shri Vivek Vardhan, Sr.DR Date of hearing: 08 05 2024 Date of pronouncement: 10 05 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: T h e c a p t i on e d a p pe a l h a s be e n f i l e d b y t h e a s s e s s e e a ga i n s t t he or d e r o f t h e C o m m i s s i o ne r of I n c om e T a x ( A p p e a ls )- Na t i o n a l Fa c e l e s s A p pe a l C e n t r e , D e l h i ( ‘ C I T ( A ) ’ i n s h or t ) da t e d 0 2. 06. 2 0 23 a r i s i n g f r o m t he a s s e s s m e nt or de r d a t e d 30 . 1 0. 2 0 1 8 p a s s e d u n de r Se c t i o n 14 7 r . w . Se c t i on 1 4 4 o f t h e I n c om e T a x A c t , 1 96 1 ( t h e A c t ) con c e r n i n g A Y 2 0 1 1 - 12 . 2. W h e n t h e m a t t e r w a s c a l l e d f o r h e a ri n g, t h e l d . c ou n s e l f or t he a s s e s s e e s u bm i t t e d t ha t t h e a s s e s s e e i s a n i n di vi d ua l a n d h a s e a r n e d s a l a r y i n c o m e f r o m e m p lo ym e nt i n s c h o ol . T he a s s e s se e f il e d h e r r e t u rn of i nc o m e o n 2 5 . 07 . 20 1 1 d e c l a r i n g t ot a l in c o m e a t Rs . 2, 9 9 , 78 6/ - . T he c a s e o f t h e a s s e s s e e w a s r e o p e ne d u n de r Se c t i on 1 4 7 r . w . Se c t i on 1 4 8 o f t he A c t a n d a n a d di t i o n o f R s . 5 0 , 50 , 00 0 / - w a s m a de o n a c c o un t o f un e x pl a i ne d in ve s t m e n t in ho us e p r o pe r t y. T h e A O c om pl e t e d t h e r e - ITA No.2198/Del/2023 2 a s s e s s m e nt pr oc e e d i n gs e x - p a r te a nd th e ta x a b le i nc o m e w a s a s s e s s e d a t R s . 53 , 4 9 , 7 8 6 / - . T h e l d. c o u n s e l t h e re a f te r a d ve r t e d t o t he f i r s t a p p e ll a t e or d e r a n d s u b m i t t e d t h a t t he c om p l i a n c e t o c e r t a i n n o ti c e s i s s u e d i n t he c ou r s e o f re a s s e s s m e nt pr o c e e d i n g s w e r e a dm i t t e dl y n ot m a de . Fo u r o ut of f i ve n ot i c e s w e r e i s s u e d w i t h i n a s pa n o f on e m on t h a nd t h e a s s e s s e e c ou l d n o t c om p l y w i t h s u c h n o t i c e s be i n g de p e nd e nt u po n l e ga l a d v i s o r . T he a s s e s s e e i s a s m a ll t i m e e m p l o y e e a n d d oe s n ot un de r s t a n d s u c h c om p l e x i s s u e s . B e s i de s , t h e C IT ( A ) ha s p a s s e d t h e e x - pa r t e or d e r w i t h o u t a n y d i s c u s s i o n o n m e r i t s re q ui r e d i n l a w u nde r Se c t i o n 2 5 0 ( 6 ) o f t he A c t. 2. 1 O n m e ri t s , t h e l d . c o un s e l po i nt e d o u t t h a t t h e h ou s e pr o p e r t y w a s pu r c ha s e d j oi n t l y w i t h hu s b a n d , M r . R a k e s h G a ut a m , a n d t w o c hi l d re n . A pa y m e nt o f R s . 5 , 5 0 , 0 0 0/ - w a s m a d e f r o m b a nk a c c ou nt o f t h e h us b a nd a nd R s . 45 l a k h w e r e s ou r c e d o ut o f b a n k l oa n . T hu s , t h e s ou r c e i s c l e a r l y a va i l a b le a nd i n ve s t m e n t i n ho u s e pr o pe r t y i s no t an u ne x pl a i n e d i n ve s t m e nt a s a l l e ge d . T h e s o u r c e o f s uc h p a ym e n t , a p pr ox i m a t e ly 9 0 % f r o m t he ba n k l o a n i t s e l f pr o ve s t h e b on a f i de s of t h e a s s e s s e e a nd a bs e n c e o f a n y c u l pa b i l i t y t o w a rd s n o n- c om p l i a nc e s . 2. 2 T h e l d . c o un s e l ne x t s u b m it t e d t h a t b y p u r p o rt ed n on - c om p l i a n c e s i n s u c h c l e a r f a c t s , t h e a s s e s s e e do e s no t ga i n a n yt h i n g bu t r a t he r r u ns a s e r io u s r is k o f f a s t e n i n g w i t h un c a ll e d f o r t a x l i ab il i t y. 2. 3 T h e ld . c ou n s e l t h u s s ub m i t t e d t ha t t he f a c ts re q ui r e s t o b e s e e n i n pe r s p e c ti ve a n d a h o l is t ic vi e w b e t a k e n i n t he m a tt e r . T h e ld . c o un s e l t hu s ur ge d f o r r e s t o r a t i on o f t h e e x - p a r t e or de r of t h e C I T ( A ) t o t he f i l e of t h e A O f o r e x a m i n a t i on of f a c t s a nd r e - a s s e s s t he t a x a bl e i n c o m e . 3. T h e l d . D R f o r t he R e ve nu e d i d n o t o f f e r a n y c o mm e nt bu t r e l i e d up o n t h e or de r s o f th e l ow e r a u t h o r it i e s . 4. W e h a ve c on s i d e re d t he r i va l s u bm i s s i o n s a nd pe rus e d t he m a t e ri a l a va i l a b le o n re c o r d . ITA No.2198/Del/2023 3 5. T h e C I T ( A ) ha s p a s s e d s u m m a r y o r de r a n d d i s m i s s ed a p p e a l o f A s s e s s e e i n l i m i n e du e t o n on - pr os e c u t i on o f a pp e a l b y t he a s s e s s e e be f or e h i m . T h e C I T ( A ) h a s no t c o ns id e r e d t h e p o in ts f o r de t e r m i na t i o n a nd n o t a dd r e s s e d s u c h i s s u e s o n m e r it s . S u c h a c t i on c o nt r a di c t s t he s t a t ut o r y p r o v i s i on s o f Se c t i on 2 5 0 ( 6 ) o f t he A c t . B e s i de s , t he a s s e s s e e s e e ks t o e x p la i n t he s ou r c e o f i n ve s t m e nt b y m a k i n g u n f l i n c hi n g a s s e r t i o n s . T h e u ne x pl a i n e d i n ve s t m e n t i s s ou g ht t o b e e xp l a i ne d b y re s ou rc e s of t he hu s b a nd o f t h e b a nk l o a n . T h u s , w e s e e s i gn s o f bo n a f i de s a nd a bs e n c e o f c u l pa b i l i t y i n no n -c o m pl i a n c e s o f not i c e s i s s u e d b y t he C I T ( A ) i n a ve r y s h o rt s p a n of t i m e . 6. K e e p i n g i n m i n d, t h e h u mb l e ba c k gr o u n d o f t h e a ss e s s e e a n d ot h e r f a c t o rs n a r ra t e d a b o ve a nd a l s o t o p r e ve n t m i s c a r r ia ge o f j us t i c e , w e f i n d f o r c e i n t he p le a o f t h e a s s e s s e e f or s e t t i n g a s i de t h e f i r s t a p p e l l a t e or d e r a nd r e s t or a t i o n of t h e i s s ue f o r f re s h d e t e r m i n a t i on b y t he A O . 7. W e t h u s s e t a s i de a n d c a nc e l t h e f i r s t a p p e ll a t e o r de r a n d r e s t o re t he is s u e f o r f r e s h d e te r m i na t i o n i n a c c o rd a n c e w i th l a w b y t he A O de s i gn a t e d f o r t h i s p u r p o s e . T he A O s ha l l gi ve r e a so na b l e o p po rt u n it y t o t he a s s e s s e e t o ra i s e s u c h pl e a a s m a y be a d vi s e d an d a d d u c e e vi d e n c e s i n s u pp or t o f he r c l a i m a s m a y b e c o n s i d e r e d a pp r o p r i at e . T h e a s s e s s e e i s c a ut i o ne d t o d il i ge nt l y a t t e n d t h e p r oc e e d i n gs be f or e t he A O w i th o ut a n y de m u r . 8. I n t he r e s u l t , th e a p pe a l o f t h e a s s e s s e e i s a l lo w e d f o r s t a ti s t ic a l pu r po s e s . Order pronounced in the open Court on 10 May, 2024. Sd/- Sd/- [SUDHIR KUMAR] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: May, 2024 Prabhat