Ritu Kwatra, New Delhi V. ITO WARD - 55(2), New Delhi

ITA 377/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1368 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Income from undisclosed sources

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 377/DEL/2020 : ASSTT. YEAR : 2010-11 RITU KWATRA, C-220, 2 ND FLOOR, ANAND VIHAR, NEW DELHI-110092 VS INCOME TAX OFFICER, WARD-55(2), NEW DELHI-110055 (APPELLANT) (RESPONDENT) PAN NO. A MXPK2948Q ASSESSEE BY : NONE REVENUE BY : SH. R. K. GUPTA, SR. DR DATE OF HEAR ING: 1 7 . 06 .20 2 1 DATE OF PRONOUNCEMENT: 29 .06 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-30, NEW DELHI DATED 12. 12.2019. 2. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESS EE: 1. ADDITION MADE WITHOUT PROPER HEARING AND JUSTIFICATION AMOUNT RECEIVED FROM SALE OF PROPERTY CONSIDERED AS INCOME FROM UNDISCLOSED SOURCES. 3. FROM THE RECORDS, WE FIND THAT THE ADDITION HAS BEEN MADE OWING TO NON-FURNISHING OF DETAILS WITH REGARD TO T HE SOURCES OF FUND UTILIZED FOR PURCHASE OF IMMOVABLE PROPERTY. B EFORE THE LD. CIT (A), THE ASSESSEE HAS DEFAULTED ON 9 OCCASIONS AND ALSO COULD NOT PRESENT HERSELF OR THROUGH AUTHORIZED REP RESENTATIVE TODAY BEFORE US. WE FIND THAT THE LD. CIT (A) HAS P ASSED ITA NO. 377/DEL/2020 RITU KWATRA 2 SUMMARILY DISMISSING THE APPEAL OF THE ASSESSEE WIT HOUT ADJUDICATING BY WAY OF PASSING A SPEAKING ORDER. HE NCE, IN THE FITNESS OF THINGS, WE DEEM IT PROPER AND INTEREST O F JUSTICE WILL BE WELL SERVED IF THE CASE IS RESTORED BACK TO THE LD. CIT (A) TO PASS A SPEAKING ORDER AFTER GIVING AN OPPORTUNITY T O THE ASSESSEE. WE TRUST THAT THE ASSESSEE WILL NOT DEFAU LT THE FAITH IMPOSED ON WITH REGARD TO THE COMPLIANCE BEFORE THE LD. CIT (A). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/06/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR. B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 29/06/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR