Harvinder Kaur, New Delhi V. ITO, New Delhi

ITA 3939/DEL/2010

• Counselvise Citation: 393920114 RSA 2010
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-07-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 23-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Gift; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C: NEW DELHI SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER ITA NO. 3939/DEL/2010 ASSESSMENT YEAR: 2006- 2007 HARVINDER KAUR, VS. ITO 8678, ARKASHAN ROAD WARD-39(4) PAHAR GANJ, NEW DELHI. NEW DELHI. AJBPK2677F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANAT KAPOOR, ADVOCAT E RESPONDENT BY : SHRI SATPAL SINGH, SR . DR. ORDER PER I.C. SUDHIR, JUDICIAL MEMBER BESIDES QUESTIONING ADDITIONS SUSTAINED BY THE LD. CIT(A), THE ASSESSEE HAS ALSO RAISED GROUND (GROUND NO. 3) QUESTIONING T HE ACTION OF THE LD. CIT(A) IN PASSING THE ORDER WITHOUT AFFORDING ANY FURTHER OPP ORTUNITY TO THE ASSESSEE. 2. IN SUPPORT OF GROUND NO. 3 THE LD. AR SUBMITTED THAT THE COUNSEL OF THE ASSESSEE HAD BEEN APPEARING BEFORE THE LD. CIT(A) T O COOPERATE WITH THE FIRST ITA NO. 3939/DEL/2010 2 APPELLATE AUTHORITY AND ONLY ON 15.3.2010 THE COUNS EL OF THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) SINCE THE ASSESSEE COU LD NOT INFORM HER COUNSEL ABOUT THE DATE OF HEARING FIXED ON 15.3.2010 FOR FI LING REPLY TO THE REMAND REPORT FURNISHED BY THE AO. THE LD. AR POINTED OUT THAT DUE TO HER PERSONAL INDISPOSITION THE ASSESSEE COULD NOT INFORM HER COU NSEL ABOUT THE DATE FIXED. LD. AR SUBMITTED THAT BEFORE THE AUTHORITIES BELOW THE ASSESSEE HAD FILED SUBMISSIONS IN DETAIL ALONGWITH A COPY OF HER CASH ACCOUNT AND HER BANK ACCOUNT. A PERUSAL OF THESE ACCOUNTS SHOW THAT SOME OF THE DEPOSITS ARE OUT OF WITHDRAWALS MADE EARLIER AND ARE THEREFORE EXPLAINE D. HE POINTED OUT THAT THE TOTAL AMOUNT OF CASH WITHDRAWN AND RE-DEPOSIT IS ` 8,37,300/-. THUS LD. CIT(A) WHILE PASSING ORDER EVEN IN THE ABSENCE OF REPLY OF THE ASSESSEE SHOULD HAVE ALLOWED THE RELIEF OF ` 8,37,300/- APART FROM ALLOWING RELIEF OF ` 2,40,000/- RECEIVED FORM HER HUSBAND SHRI B.P. SINGH WHO IS IN DEFENCE SERVICE. THE LD. AR REFERRED TO PAGE NOS. 19 TO 48 OF THE PAPER BOOK FI LED ON BEHALF OF THE ASSESSEE. THESE ARE COPIES OF WRITTEN SUBMISSIONS DATED 23.10 .2009, 11.11.2009 & 4.12.2009 FILED BEFORE THE LD. CIT(A) AND BANK STAT EMENT OF THE ASSESSEE. LD. AR REITERATED THE SUBMISSIONS MADE BEFORE THE AUTHO RITIES BELOW AGAINST THE ADDITIONS SUSTAINED AT ` 12,44,635/- MADE ON BEHALF OF UNSPENT CASH DEPOSITS IN THE SAVING BANK ACCOUNT OF THE ASSESSEE AND DISALLO WANCE OF THE EXPENSES INCURRED FOR RUNNING THE TRADING BUSINESS OF THE CL OTHES. THE LD AR SUBMITTED THAT LOOKING INTO THE TURN OVER OF THE ASSESSEE AT ` 8,74,612/- THE EXPENDITURE CLAIMED AT ` 43,892/- WAS VERY REASONABLE. ITA NO. 3939/DEL/2010 3 3. LD. DR ON THE OTHER HAND RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. HE SUBMITTED FURTHER THAT THERE WAS NO OCCASION AND JUSTIFICATION FOR DONATION OF THE GIFT OF ` 6,50,000/- IN CASH TO THE ASSESSEE BY HER BROTHER I N LAW SHRI AMAR PAL SINGH. 4. CONSIDERING THE ABOVE SUBMISSIONS WE FIND THAT B EFORE THE LD. CIT(A) THE ASSESSEE HAD BEEN COOPERATING IN THE PROCEEDINGS. S UBMISSIONS ON HER BEHALF WERE FILED TIME TO TIME IN SUPPORT OF THE APPEAL ON WHICH THE LD. CIT(A) WAS ALSO PLEASED TO CALL FOR THE REMAND REPORT OF THE AO. LA STLY A COPY OF THE REMAND REPORT WAS SENT TO THE ASSESSEE ALONG WITH A NOTICE U/S 250 DATED 5.3.2010 FIXING HEARING ON 15.3.2010. ON 15.3.2010 THERE WAS NO COMPLIANCE AND EVEN AN ADJOURNMENT APPLICATION WAS NOT FILED ON BEHALF OF THE ASSESSEE AND ACCORDINGLY THE LD. CIT(A) ON THE BASIS OF MATERIAL AVAILABLE O N RECORD BEFORE IT HAS DISPOSED OFF THE APPEAL. THE GRIEVANCES OF THE ASSESSEE BEFO RE US RAISED VIDE GROUND NO. 3 REMAINED THAT DUE TO HER PERSONAL INDISPOSITION T HE ASSESSEE COULD NOT INFORM HER COUNSEL ABOUT THE DATE 15.3.2010 FIXED BEFORE T HE LD. CIT(A) FOR FILING REPLY TO THE REMAND REPORT. THOUGH HER COUNSEL HAD APPEAR ED ON ALL PREVIOUS OCCASIONS BEFORE THE LD. CIT(A) STARTED FROM OCTOBE R, 2009 AND NO HEARING HAD BEEN MISSED BY HIM. WE FIND NO REASON TO DOUBT SUCH EXPLANATION OF THE ASSESSEE FOR HER NON APPEARANCE ON 15.3.2010 FIXED BEFORE THE LD. CIT(A). UNDER THESE CIRCUMSTANCES AND TO MEET THE END OF JU STICE WE REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) TO AFFORD OPPORTUNITY TO THE ASSESSEE TO FILE HER REPLY ITA NO. 3939/DEL/2010 4 TO THE REMAND REPORT FOR WHICH THE DATE 15.3.2010 W AS FIXED BEFORE THE LD. CIT(A) BUT THE ASSESSEE COULD NOT APPEAR AND APPEAL WAS DISPOSED OFF. AFTER AFFORDING OPPORTUNITY TO THE FILE HER REPLY TO THE REMAND REPORT AND AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE PARTIES LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE FIRST APPEAL AFRESH AS PER THE LAW. THE GROUNDS ARE THUS ALLOWED FOR STATISTICAL PURPOSES. 5. CONSEQUENTLY APPEAL IS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH OCTOBER, 2012. SD/- SD/- (A.N. PAHUJA) ( I. C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE : 19.10.2012 *VEENA COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER DEPUTY REGISTRAR, ITAT