Ms. Simran Hoon, New Delhi V. DCIT, New Delhi

ITA 3188/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5212 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 3188/DEL/2016 ASSTT. YEAR: 2012-13 O R D E R PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST ORDER DATED 31.3.2016 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) I, NOIDA {CIT (A) FOR ASSESSMENT YEAR 2012-13. THE APPEAL CHALLENGES THE ORDER OF THE LD. CIT (A) IN WHICH HE HAS MS. SIMRAN HOON C/O S.J.B. RELAN, CHARTERED ACCOUNTANT 901, VIKRAM TOWER, 16, RAJENDRA PLACE, NEW DELHI-110008 PAN AACPH5452K VS. DCIT CIRCLE-3 NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S.K.JAIN, CA DEPARTMENT BY : NONE DATE OF HEARING 05 /11 /201 9 DATE OF PRONOUNCEMENT 05 /11/2019 ITA NO. 3188/DEL/2016 MS. SIMRAN HOON VS DCIT 2 CONFIRMED ADDITION OF RS. 41,59,405/- ON ACCOUNT OF DISCREPANCY BETWEEN THE INCOME SHOWN AS PER THE INCOME TAX RETURN AND THE RECEIPTS AS PER FORM 26AS EX PARTE QUA THE ASSESSEE. 2. NONE WAS PRESENT ON BEHALF OF THE DEPARTMENT WHEN THE APPEAL WAS CALLED OUT FOR HEARING. HOWEVER, AN APPLICATION HAS BEEN RECEIVED ON BEHALF OF THE SENIOR DEPARTMENTAL REPRESENTATIVE SHRI S.N. MEENA IN WHICH HE HAS SOUGHT ADJOURNMENT. WE NOTE WITH DISPLEASURE THAT THE LD. SR. DR HAS NOT FOUND TIME TO BE PRESENT BEFORE THIS COURT AND HAS SOUGHT ADJOURNMENT THROUGH AN APPLICATION WITHOUT SPECIFYING THE REASON FOR HIS ABSENCE. THE LD. CIT (DR) SHRI S.K. JAIN EXPRESSED HIS LACK OF KNOWLEDGE ABOUT THE WHEREABOUTS OF LD. SR. DR. THEREFORE, TAKING A STRONG EXCEPTION TO THE ABSENCE OF THE LD. SR. DR BEFORE THIS COURT, WE PROCEED TO HEAR THE APPEAL OF THE ASSESSEE EX PARTE QUA THE DEPARTMENT. 3. A PERUSAL OF THE ORDER OF THE LD. FIRST APPELLATE AUTHORITY SHOWS THAT THE ASSESSEE WAS NOT PRESENT BEFORE THE LD. CIT (A) DURING THE FIRST APPELLATE PROCEEDINGS AND THE LD. CIT (A) HAS CONFIRMED THE ADDITION WITHOUT GOING INTO THE MERITS OF THE CASE. THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, IT IS OUR CONSIDERED OPINION THAT THE ASSESSEE SHOULD BE GIVEN ANOTHER ITA NO. 3188/DEL/2016 MS. SIMRAN HOON VS DCIT 3 OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT (A). HOWEVER, THIS OPPORTUNITY IS BEING GIVEN SUBJECT TO THE ASSESSEE DEPOSITING RS. 5,000/- WITH THE PRIME MINISTERS NATIONAL RELIEF FUND ON OR BEFORE 30 TH NOVEMBER, 2019. THE ASSESSEE IS FURTHER DIRECTED TO BE REPRESENTED BEFORE THE LD. FIRST APPELLATE AUTHORITY ON OR BEFORE 6 TH FEBRUARY, 2020 ALONG WITH PROOF OF DEPOSITING RS. 5,000/- TOWARDS THE PRIME MINISTERS NATIONAL RELIEF FUND AND ALSO A COPY OF THIS ORDER. THE LD. CIT (A) SHALL GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRESENT HER CASE AND THEREAFTER PASS THE ORDER IN ACCORDANCE WITH LAW. 4. IN THE FINAL RESULT THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH NOVEMBER, 2019. SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05/11/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT ITA NO. 3188/DEL/2016 MS. SIMRAN HOON VS DCIT 4 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI