ALKA SINGHAI, BHOPAL V. Income Tax Officer, Delhi

ITA 287/Ind/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0131 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-08-2024
• Assessment Year: misc
• Appeal Filed On: 04-04-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RAM KUMAR YADAV
• Section: 147; 148; 144; 139; 142(1)

Judgement Text

Page 1 of 3 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 287/Ind/2024 Assessment Year:2013-14 Smt. Alka Singhai, H.No.A-55, BDA Colony, Kohefiza, Bhopal बनाम/ Vs. Income-tax Officer, Delhi (Assessee/Appellant) (Revenue/Respondent) PAN: ACNPS5162L Assessee by Shri S.S.Deshpande, CA Revenue by Shri Ram Kumar Yadav, CIT DR Date of Hearing 12.08.2024 Date of Pronouncement 13.08.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 12.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 23.03.2022 passed by learned NFAC, Delhi [“AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). 2. The background facts leading to this appeal are such that the AO, on the basis of information about deposits in assessee’s bank a/c during the financial year 2012-13 relevant to AY 2013-14 under consideration, formed Smt. Alka Singhai, Bhopal. ITA No. 287/Ind/2024 – A.Y. 2013-14 Page 2 of 3 a belief of escapement of income and issued notice dated 31.03.2021 u/s 148 to undertake proceeding of section 147 against assessee. In response to such notice, the assessee did not file any return. The AO also issued notices u/s 142(1) which again remained uncompiled with as per noting in Para 3 of assessment-order. Ultimately, the AO passed assessment-order u/s 147 r.w.s. 144 & 144B of the Act to the best of his judgement assessing the entire amount of bank deposits of Rs. 3,30,79,300/- as total income. Aggrieved, the assessee carried matter in first-appeal. The CIT(A) treated assessee’s first-appeal as deficient on the footing of non-payment of tax as required by section 249(4)(b) and accordingly dismissed assessee’s appeal as non-admitted. Now, the assessee has come before us challenging the orders of lower-authorities. 3. On perusal of orders of lower-authorities, we find that both of the lower authorities have noted that the assessee has not filed any return to department u/s 139 or even in response to notice u/s 148 (Para 2 & 3 of assessment-order and Para 2.1 & 2.2 of impugned order of first-appeal). However, in Paper-Book, the assessee has filed a copy of Acknowledgement No. 397861730210322 of Return of income e-filed by assessee on 21.03.2022 declaring a total income of Rs. 1,19,910/- before passing of assessment-order by AO on 23.03.2022. The AO has passed assessment- order adopting “Nil” figure of returned income without taking cognizance of income declared by assessee in return and thereby assessing total income at Rs. 3,30,79,300/- only after making addition of equal amount. Thus, the orders passed by lower-authorities are contrary to record. Further, Ld. AR submitted that the assessee AO has wrongly treated the entire amounts of bank deposits of Rs. 3,30,79,300/- as income of assessee without considering assessee’s reply dated 22.03.2022 e-filed to AO during assessment proceeding vide Acknowledgement No. 399611391220322, copy at Page No. 1-5 of Paper-Book. Therefore, this matter should be restored to the file of AO for examination of assessee’s details/documents and fresh Smt. Alka Singhai, Bhopal. ITA No. 287/Ind/2024 – A.Y. 2013-14 Page 3 of 3 adjudication. Ld. DR does not have any objection against remanding to AO. Faced with this situation, we remand this matter to the file of AO for a proper adjudication on merit after giving opportunity of hearing to the assessee, uninfluenced by his earlier order in any manner. The assessee is also directed to ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 13.08.2024 Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 13.08.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore