Smt. Suman Lata Varshney, Aligarh V. I.T.O, Ward-1(1), Aligarh

ITA 229/AGR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94123 (ITAT-AGRA)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SH RI G.C. GUPTA, VICE PRES ID ENT AND SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER ITA NO. 229/AGRA/2014 ASSESSMENT YEAR: 2009 - 10 SMT. SUMAN LATA VARSHNEY, VS. INCOME - TAX OFFICER, C/O DEEPAK SIGH ADVOCATE, WARD 1(1), ALIGARH. 2, COURT OF WARDS COMPOUND, ALIGARH. (PAN : ACEPV 8376 L) APPELLANT BY : NONE RESPONDENT BY : SMT. BELU SINHA, SR. D.R. DATE OF HEARING : 23.07.2015 DATE OF PRONOUNCEMENT : 12.08.2015 O R D E R PER INTURI RAMA RAO , AC COUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE APPELLANT AGAINST THE ORDER OF LD . CIT(A) , GHAZIABAD DATED 30.07.2014 FOR THE A.Y. 2009 - 10, RAISING THE FOLLOWING GROUNDS OF APPEAL: - (A). BECAUSE THE LEARNED CIT HAS ERRED IN NOT DELETING THE ADDITION OF RS.10,90,000 BEING CASH DEPOSITS IN THE BANK ACCOUNTS OF APPELLANT. (B). BECAUSE THE LD CIT(A) DEVIATED FROM THE BASIS ON WHICH ADDITION WAS MADE BY THE AO WITHOUT GIVING ANY NOTICE TO APPELLANT. ITA NO.229/AGRA/2014 A.Y. 2009 - 10 2 (C). BECAUSE THE LD CIT(A) TOOK INTO CONSIDERATION TH E ENTIRE DEPOSITS IN THE BANK ACCOUNT INSTEAD OF THE CASH DEPOSIT AND CONFIRMING AN ADDITION OF RS.7,43,675. (D). BECAUSE THE LD CIT(A) HAS ERRED IN DISALLOWING IMPROVEMENT COST IN THE HOUSE AMOUNTING TO RS.1,10,000 BY CALCULATING IN SHORT TERM CAPITAL GA IN, WITHOUT ANY NOTICE/OPPORTUNITY TO THE APPELLANT. (E). BECAUSE THE ORDER APPEALED AGAINST IS CONTRARY TO THE FACTS, LAW AND PRINCIPLES OF NATURAL JUSTICE. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL. RETURN OF INCOME FO R THE A.Y. 2009 - 10 WAS FILED ON 19.08.2009 DISCLOSING A TOTAL INCOME OF RS.1,97,811/ - . SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY ASSESSMENT AND, BECAUSE OF NON - COMPLIANCE OF NOTICE ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER), THE ASSESSMENT WAS COMPLETED UNDER SECTION 144 OF THE ACT VIDE ORDER DATED 26.12.2011 AT A TOTAL INCOME OF RS.12,87,810/ - BY MAKING AN ADDITION OF RS.10,90,000/ - ON ACCOUNT OF CASH DEPOSIT IN BANK ACCOUNT. BEING AGGRIEVED, APPEAL WAS FILED B Y THE APPELLANT BEFORE THE LD. CIT(A) WHO VIDE ORDER DATED 30.07.2014 DISMISSED THE APPEAL. 3. BEING AGGRIEVED, THE APPELLANT HAS FILED THE PRESENT APPEAL BEFORE US. 4. HOWEVER, ON THE DATE OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE APPELLANT. KE EPING IN VIEW THAT THE ORIGINAL ASSESSMENT WAS MADE UNDER SECTION 144 OF THE ACT, ITA NO.229/AGRA/2014 A.Y. 2009 - 10 3 WE RESTORE THE MATTER TO THE FILE OF A.O. FOR FRESH DENOVO ASSESSMENT AFTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE APPEAL IS DISPOSED OF ACCORDINGLY 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 1 2.08.2015 ) SD / - SD/ - ( G.C. GUPTA ) ( INTURI RAMA RAO ) VICE PRESIDENT ACC OUNTANT MEMBER D ATE: 1 2 TH AUGUST , 201 5 PBN/* COPY OF THE ORDER FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA