Pooja Dhiman, Delhi V. ITO,Ward-59(5), Delhi

ITA 2855/DEL/2022

AI Insights

The case involves an appeal by Pooja Dhiman against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The primary contention in the appeal was related to the source of cash deposits amounting to Rs.4,80,000 and Rs.9,33,500, which the assessee claimed were from business sale proceeds and past savings, respectively. The assessee also referenced a cash balance of Rs.9,82,400 as of 31.03.2016 in the balance sheet submitted during the assessment proceedings. However, the appeal was dismissed not on the merits of the case but due to procedural issues concerning the appeal fee, which the assessee failed to rectify.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131117 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 44AD

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR. B.R.R.KUMAR, ACCOUNTANT MEMBER ITA No.2855/Del/2022 [Assessment Year : 2017-18] Pooja Dhiman, B 337, MIG DDA Flat, East of Loni Road, New Delhi-110093. PAN-AOMPD6593D vs ITO, Ward-59(5), Delhi. APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Parkash, Sr.DR Date of Hearing 21.06.2023 Date of Pronouncement 27.06.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2017-18 is directed against the order of Ld. CIT(A), National faceless Appeal Centre (“NFAC”), Delhi dated 22.07.2022. 2. The assessee has raised following ground of appeal:- 1. “Since the assessee duly explained the source of complete cash deposit of Rs.4,80,000 was part of sale proceeds of business which is duly shown in Income tax return u/s 44AD of the Income tax Act. Source of Rs.9,33,500/- was out of past saving and income and remaining cash from sales effected during the year. Further, the assessee showed cash in hand of Rs.9,82,400 as on 31.03.2016 in the balance sheet submitted during the course of assessment proceeding.” [ Page | 2 3. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is noticed that the Registry has reported defects related to appeal fee paid by the assessee. The assessee has not rectified the defect. Therefore, the appeal filed by the assessee is dismissed. However, upon rectification of the defect, the assessee may approach the Tribunal for restoration of the appeal. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 27 th June, 2023. Sd/- Sd/- (DR.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI