Vimla Sawhney, Meerut V. ITO, Ward-2(4), Meerut

ITA 3025/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5138 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR MEEL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 3025/DEL/2018 ASSESSMENT YEAR: 2013-14 SMT. VIMLA SAWHNEY, VS. ITO, WARD 2(4) 352, TOP KHANA, R.A. BAZAR, MEERUT MEERUT (PAN: CGPPS3157K) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. VINOD KUMAR GOEL, CA REVENUE BY : SH. PRADEEP KUMAR MEEL, SR. DR. ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER DATED 12.2.2018 OF THE LD. COMMISSIONER OF I NCOME TAX (APPEALS), MEERUT RELEVANT TO ASSESSMENT YEAR 2013 -14. 2. THE GROUNDS RAISED IN THE APPEAL READ AS UNDER:- 1. THAT THE AO HAS NOT JUSTIFIED IN COMPLETING THE ASSESSMENT UNDER SECTION 144 OF THE ACT WITHOUT CONSIDERING THE FACT THAT THE ASSESSEE WAS ADMITTED IN HOSPITAL AND CIT(A) ALSO IS IN ERROR IN CONFIRMING THE SAME. 2. THAT THE ADDITION OF RS. 23,07,000/- ON ACCOUNT OF CASH DEPOSIT IN THE BANK ACCOUNT IS BAD IN LAW BECAUSE IN THE BANK ACCOUNT, THERE IS SUFFICIENT AND REDEPOSIT IN THE BANK ACCOUNT. THEREFORE, ADDITION MADE BY THE AO IS 2 AGAINST THE FACTS AND LAW AND CIT(A) ALSO IS IN ERROR CONFIRM THE ADDITION OF RS. 17,32,703/- ON ACCOUNT OF PEAL CREDIT IN BANK. 3. THAT THE ASSESSEE HAS RIGHT TO ADD, MODIFY OR DELETE ANY GROUND DURING THE APPEAL PROCEEDINGS. 3. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEAT ED HERE FOR THE SAKE OF BREVITY. 4. DURING THE HEARING, LD. A.R. OF THE ASSESSEE, HA S STATED THAT AO HAS PASSED THE EXPARTE NON-SPEAKING ORDER U /S. 144 OF THE ACT WITHOUT CONSIDERING THE FACT THAT THE ASSES SEE AS ADMITTED IN HOSPITAL AND CIT(A) ALSO IS IN ERROR IN CONFIRMING THE SAME. HE FURTHER SUBMITTED THAT BOTH THE LOWER AUT HORITIES HAS NOT GIVEN PROPER OPPORTUNITY FOR SUBSTANTIATING THE CLAIM OF THE ASSESSEE. HE FURTHER STATED THAT ASSESSEE IS HAV ING THE ALL THE EVIDENCES TO SUBSTANTIATE ITS CLAIM, IF THE MATTER IN DISPUTE IS REMITTED BACK TO THE FILE OF THE AO. 5. ON THE OTHER HAND, LD. DR RELIED UPON THE ORDER OF THE AUTHORITIES BELOW. 6. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS ESPECIALLY THE LD. CIT(A)S ORDER. I FIND THAT AO HAS PASSED THE EXPARTE ORDER U/S. 144 OF THE ACT WITHOUT CONSIDERI NG THE FACT THAT THE ASSESSEE WAS ADMITTED IN HOSPITAL. BUT LD . CIT(A) HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE. BUT N OW THE ASSESSEE IS IN POSSESSION OF ALL THE NECESSARY EVID ENCES FOR SUBSTANTIATING ITS CLAIM, IF ONE MORE CHANCE IS GIV EN TO THE 3 ASSESSEE TO SUBSTANTIATE ITS CLAIM BEFORE THE AO. I FURTHER FIND THAT ASSESSEE HAS WASTED THE TIME OF THE REVENUE AU THORITIES. BUT DURING THE HEARING, LD. A.R. OF THE ASSESSEE, S H. VINOD KUMAR GOEL, CA UNDERTAKES TO APPEAR BEFORE THE AO WITHOUT WASTING ANY FURTHER TIME, IF THE MATTER IS REMITTE D BACK TO HIM FOR FRESH ADJUDICATION. KEEPING IN VIEW OF THE FAC TS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE, THE ISSUE IN DISPUTE IS REMITTED BACK TO THE FILE OF TH E AO TO DECIDE THE SAME AFRESH, AFTER CONSIDERING ALL THE EVID ENCES TO BE FILED BY THE ASSESSEE. THE ASSESSEE IS ALSO DIRECT ED TO APPEAR BEFORE THE AO ON 02.01.2019 AT 10.00 AM TO SUBSTANTIATE ITS CLAIM AND FILE ALL THE NECESSARY EVIDENCES AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT DURING THE PROCEEDINGS BEFO RE HIM. IT IS MADE CLEAR THAT NO NOTICE SHALL BE SENT TO TH E PARTIES, BECAUSE THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 7. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24-10-2018. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED : 24-10-2018 SR BHATANGAR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.