Lalita Kapoor, New Delhi V. ITO, New Delhi

ITA 2827/DEL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74051 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 22-01-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 08-06-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA
• Assessee Lawyers: A K NAIR
• Keywords: Opportunity of being heard
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2827/DEL/2012 2827/DEL/2012 2827/DEL/2012 2827/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2005 2005 2005 2005- -- -06 0606 06 MS. LALITA KAPOOR, MS. LALITA KAPOOR, MS. LALITA KAPOOR, MS. LALITA KAPOOR, J JJ J- -- -1897, GROUND FLOOR, 1897, GROUND FLOOR, 1897, GROUND FLOOR, 1897, GROUND FLOOR, CHITTARANJAN PARK, CHITTARANJAN PARK, CHITTARANJAN PARK, CHITTARANJAN PARK, N NN NEW DELHI EW DELHI EW DELHI EW DELHI 110 019. 110 019. 110 019. 110 019. PAN : PAN : PAN : PAN : AABPK6962C. AABPK6962C. AABPK6962C. AABPK6962C. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -23(2), 23(2), 23(2), 23(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. NAIR, CA. RESPONDENT BY : SHRI S.N. BHATIA, DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-XII, NEW DELHI DATED 29 TH APRIL, 2012 FOR THE AY 2005-06. 2. THE ASSESSEE HAS RAISED VARIOUS GROUNDS. THEY A RE ALL AGAINST THE EX PARTE ASSESSMENT FRAMED BY THE ASSESSING OFFICER UNDER SECTION 144 OF THE INCOME-TAX ACT, 1961 AND ALSO TH E VARIOUS ADDITIONS MADE THEREIN. 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT THE ASSESSEE IS A WIDOW AGED MORE THAN 70 YEARS. THAT THE ASSESSING OFFICER ISSUED NOTICE UNDER SECTION 1 43(2) IN AUGUST, 2007 AND COMPLETED THE ASSESSMENT EX PARTE UNDER SECTION 144 ON 7.12.2007 WHEREIN HE COMPLETED THE ASSESSMENT AT ` 15,38,770/- AS AGAINST THE RETURNED INCOME OF ` 1,65,377/-. HE STATED THAT THE ASSESSEES SON IS RESIDING IN USA AND SHE LEFT FOR USA ON 7.8.2007 AND RETURNED TO INDIA ON 16.1.2008. THEREFORE, NONE OF THE NOTICES ISSUED BY THE ASSESSING OFFICER UNDER SECTION 143(2)/142(1 ) WAS SERVED UPON THE ASSESSEE. HE, THEREFORE, SUBMITTED THAT THE OR DERS OF AUTHORITIES ITA-2827/DEL/2012 2 BELOW SHOULD BE SET ASIDE AND MATTER RESTORED TO TH E FILE OF THE ASSESSING OFFICER FOR READJUDICATION AFRESH IN ACCO RDANCE WITH LAW. 4. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF THE ASSESSING OFFICER AND HE STATED THAT THE ASSESSING OFFICER HAD ISSUED NOTICE UNDER SECTION 143(2) AS WELL AS 142(1) THROU GH SPEED POST AT THE ADDRESS GIVEN IN THE RETURN OF INCOME. HE, THE REFORE, SUBMITTED THAT THE ORDER OF THE ASSESSING OFFICER SHOULD BE S USTAINED. 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. THE ASS ESSEE HAS FILED THE AFFIDAVIT AS WELL AS FURNISHED THE COPY OF THE PASS PORT SO AS TO PROVE THAT SHE LEFT FOR USA ON 7.8.2007 AND RETURNED TO I NDIA ON 16.1.2008. THE ASSESSING OFFICER INITIATED THE ASSESSMENT PROC EEDINGS BY ISSUING NOTICE UNDER SECTION 143(2) ON 17.8.2007 AND COMPLE TED THE ASSESSMENT UNDER SECTION 144 ON 7.12.2007. DURING THE ENTIRE PERIOD, THE ASSESSEE WAS OUT OF COUNTRY. THEREFORE, CONSID ERING THE FACTS OF THE CASE, WE ARE OF THE OPINION THAT IT WOULD MEET THE ENDS OF JUSTICE IF THE ORDERS OF LOWER AUTHORITIES ARE SET ASIDE AND M ATTER RESTORED TO THE FILE OF THE ASSESSING OFFICER. WE ORDER ACCORDINGL Y AND DIRECT THE ASSESSING OFFICER TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER MAKE THE ASSESSMENT AFRESH IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEE MED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 24 TH JANUARY, 2014. SD/- SD/- ( (( (A.D. A.D. A.D. A.D. JAIN JAIN JAIN JAIN) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 24.01.2014 VK. ITA-2827/DEL/2012 3 COPY FORWARDED TO: - 1. APPELLANT : MS. LALITA KAPOOR, MS. LALITA KAPOOR, MS. LALITA KAPOOR, MS. LALITA KAPOOR, J JJ J- -- -1897, GROUND FLOOR, 1897, GROUND FLOOR, 1897, GROUND FLOOR, 1897, GROUND FLOOR, CHITTARANJAN PARK, NEW DELHI CHITTARANJAN PARK, NEW DELHI CHITTARANJAN PARK, NEW DELHI CHITTARANJAN PARK, NEW DELHI 110 019. 110 019. 110 019. 110 019. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -23(2), NEW DE 23(2), NEW DE 23(2), NEW DE 23(2), NEW DELHI. LHI. LHI. LHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR