Meena Rani Khatana, Hisar V. ITO WARD - 1, Hisar

ITA 250/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4971 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V RAJ KUMAR
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.250/DEL/2021 ASSESSMENT YEAR: 2009-10 MEENA RANI KHATANA GALI NO.4, BACKSIDE JINDAL PARK, NEAR MILL GATE, HISAR, HARYANA VS ITO WARD-1 HISAR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI V. RAJ KUMAR, ADVOCATE RESPONDENT BY SH. VIPUL KASHYAP, SR. DR. DATE OF HEARING: 28/09/2021 DATE OF PRONOUNCEMENT: 28/09/2021 ORDER PER N. K. BILLAIYA, AM: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE CIT(A), HISAR DATED 29.07.2020 PERTAIN ING TO A.Y. 2009-10 2. THE GRIEVANCE OF THE ASSESSEE READ AS UNDER :- THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE LD. CIT(APPEALS) ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT PROVIDING REASONABLE, PROPER AND DUE OPPORT UNITY OF HEARING; 2 2. THAT ON THE THE AUTHORITIES BELOW ERRED IN I. INITIATING PROCEEDINGS U/S 147/148 OF THE ACT WI THOUT THERE BEING ANY VALID REASON LEADING TO BELIEF OF ESCAPEMENT OF INC OME II. FRAMING ASSESSMENT U/S 147/144 OF THE ACT WITHO UT SERVING VALID NOTICE U/S 147 ON THE LEGAL HEIR AND ALSO NOT PROVI DING REASONS RECORDED LEADING TO BELIEF OF ESCAPEMENT OF INCOME ; III. FRAMING ASSESSMENT U/S 144 R.W.S. 147 OF THE A CT ON A DEAD PERSON; IV. MAKING THE ADDITION OF RS. 13,12,500/- ON ACCOU NT OF ENTIRE AMOUNT OF CASH DEPOSITS IN THE BANK TREATING THE SA ME AS UNDISCLOSED INCOME OF THE THE ABOVE ACTIONS BEING ARBITRARY, FALLACIOUS, UNLA WFUL AND UNTENABLE MUST BE QUASHED WITH DIRECTIONS FOR APPRO PRIATE RELIEF. 3. AT THE VERY OUTSET THE COUNSEL STATED THAT THE ASSESSMENT HAS BEEN FRAMED IN THE NAME OF A DEAD PE RSON WHEN THE BENCH ASKED THE COUNSEL WHETHER THE AO WAS INFORMED ABOUT THE DEMISE OF SH. DAYANAND KHATANA T HE COUNSEL COULD NOT GIVE ANY PLAUSIBLE REPLY. 4. I HAVE CAREFULLY PERUSED THE ASSESSMENT ORDER, T HOUGH THE PROCEEDINGS WERE ATTENDED BY THE SON OF THE ASS ESSEE BUT THE AO WAS NEVER INFORMED ABOUT THE DEMISE OF THE A SSESSEE AND INFACT THE SON TOOK ADJOURNMENT AND THEREAFTER NONE ATTENDED THE ASSESSMENT PROCEEDINGS. THE AO WAS LE FT WITH NO CHOICE BUT TO FRAME AN EXPARTE ORDER U/S. 144 OF THE ACT. I FIND THAT BEFORE THE CIT(A) ALSO NONE ATTENDED AN D THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMI NE. 3 5. WITH THE CONSENT OF THE COUNSEL AND THE DR I RES TORE THE ENTIRE ISSUE TO THE FILES OF THE AO. THE AO IS DIRE CTED TO DECIDE THE ISSUE AFRESH AFTER BRINGING ON RECORD TH E LEGAL HEIR OF THE ASSESSEE AND AFTER GIVING AN SUFFICIENT OPPO RTUNITY OF BEING HEARD OF THE ASSESSEE. THE AO IS FURTHER DIR ECTED TO GIVE THE COPY OF THE REASONS RECORDED FOR REOPENING OF THE ASSESSMENT. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 28.09.2021. SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* DATE:-28.09.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 4 DATE OF DICTATION 2 8 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 8 .09.2021 DATE ON WHICH THE TYPED DRA FT IS PLACED BEFORE THE OTHER MEMBER 2 8 .09.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 2 8 .09.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 8 .09.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 2 8 .09.2021 DATE ON WHI CH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 8 .09.2021 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 REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF T HE ORDER