CHITRA TYAGI, NEW DELHI V. ITO, WARD- 32(2), NEW DELHI

ITA 2403/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1238 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKIT JAIN
• Assessee Lawyers: MOHAN MOHANKA
• Keywords: Reassessment proceedings
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER ITA NO.2403/DEL/2018 ASSESSMENT YEAR: 2008-09 SMT. CHITRA TYAGI HOUSE NO.57, CHATTARPUR, VILLAGE, MEHRAULI, NEW DELHI PAN NO. AAYPT 8853A VS ITO WARD 32 (2) E-2 BLOCK CIVIC CENTRE, ROOM NO. 1108 NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. MOHAN MOHANKA, CA RESPONDENT BY SH. ANKIT JAIN, SR. DR DATE OF HEARING: 11/03/2019 DATE OF PRONOUNCEMENT: 14/03/2019 ORDER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 31.10.2016 OF THE CIT(A)-I, NOIDA, RELA TING TO A. Y. 2008-09. 2. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EXPARTE ORDER OF THE CIT(A) IN CONFI RMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE IS AN INDIVIDUAL. ON THE BASIS OF AIR INFORMATION REGARDI NG SALE OF PROPERTY I.E. H. NO.48, SECTOR BETA- II, GREATER NO IDA FOR RS.59,00,000/- ON 24.10.2007 BY THE ASSESSEE, THE A SSESSING OFFICER REOPENED THE ASSESSMENT BY RECORDING REASON S AND AFTER GETTING APPROVAL FROM THE JCIT, RANGE-1, NOIDA WHIC H WAS ACCORDED ON 21.03.2014. ACCORDINGLY, NOTICE U/S 14 8 OF THE IT ITA NO.2403/DEL/2018 2 ACT 1961 WAS ISSUED TO THE ASSESEE ON 24.03.2014. IN COMPLIANCE TO THE ABOVE NOTICE ISSUED U/S 148 THE A SSESSEE FILED THE RETURN OF INCOME DECLARING INTEREST INCOME OF R S.23,345/- AND AGRICULTURAL INCOME OF RS.2,45,000/- ON 30.12.2014 . THEREAFTER THE ASSESSING OFFICER ISSUED NOTICE U/S 143 (2) TO WHICH THE ASSESEE APPEARED FROM TIME TO TIME AND FILED THE RE QUISITE DETAILS. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT ON 1 7.03.2015 U/S 147/143 (3) DETERMINING THE TOTAL INCOME AT RS. 2,19,092/- UNDER NORMAL PROVISIONS AND ALSO ADDED NET LONG TER M CAPITAL GAIN OF RS.22,28,595/-. THE ASSESEE PREFERRED AN A PPEAL BEFORE THE CIT(A). HOWEVER, DUE OF NON APPEARANCE BEFORE HIM THE LD. CIT(A) IN THE EXPARTE ORDER PASSED BY HIM DISMISSED THE APPEAL BOTH ON MERIT AS WELL AS ON THE LEGAL GROUND CHALLE NGING THE VALIDITY OF REASSESSMENT PROCEEDINGS. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE AS SESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE LOWER AUTHORITI ES. IT IS AN ADMITTED FACT THAT DUE TO NON APPEARANCE BY THE ASS ESEE BEFORE THE CIT(A), THE LD. CIT(A) DECIDED THE APPEAL EXPAR TE AND SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICE R. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUNITY HE IS IN A POSITION TO SUBSTANTIATE HIS CASE BEFORE THE CIT(A). CONSIDERING THE TOTALITY OF THE FACTS OF T HE CASE AND IN THE INTEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THI S ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL O PPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKIN G ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT ITA NO.2403/DEL/2018 3 LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HO LD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.03.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:-14.03.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 11.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING 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 14.03.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER