Archana Ahuja , New Delhi V. ITO, Ward- 70(3), New Delhi

ITA 3971/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5340 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 25-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Assessee Lawyers: H S GULATI
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C , NEW DELHI BEFORE S H. R.K. PANDA , ACCOUNTANT MEMBER ITA NO. 3 971 /DEL/201 8 ASSESSMENT YEAR: 20 1 4 - 15 ARCHANA AHUJA 4/316, III FLOOR, SANT NIRANKARI COLONY, NEW DELHI - 110009 PAN AJY PA1522E VS ITO WARD - 70 (3), RANGE - 70, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY S H . H. S. GULATI, CA RESPONDENT BY SH. D. S. RAWAT, SR. DR DATE OF HEARING: 0 9 / 1 0/2018 DATE OF PRONOUNCEMENT: 17 / 1 0 /2018 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 2 1.03.201 8 OF THE CIT(A) - 21 , NEW DELHI RELATING TO A. Y. 20 1 4 - 15 . 2. FACTS OF THE , CASE IN BRIEF , ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND FILED HER RETURN OF INCOME ON 11.09.2015 DECLARING TOTAL INCOME OF RS.5,60,390/ - . DESPITE ISSUE OF NOTICE U/S 143 (2) AND 142 (1) THERE WA S NO COMPLIANCE FROM THE ASSESSEE. THE ASSESSING OFFICER, THEREFORE, COMPLETED 2 THE ASSESSMENT U/S 144 OF THE IT ACT AND DETERMINED THE TOTAL INCOME AT RS.10, 71,560/ - BY ADDING AN AMOUNT OF RS.5,17,166/ - ESTIMATING THE PROFIT AT 2% OF THE TURNOVE R. IN APPEAL THE LD. CIT(A) DISMISSED THE APPEAL BY UPHOLDING THE ADDITION MADE BY THE ASSESSING OFFICER ON THE GROUND THAT ASSESSEE DID NOT MAKE ANY COMPLIANCE TO THE VARIOUS NOTICES ISSUED BY THE ASSESSING OFFICER. 3. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) , THE AS SESSEE IS IN APPEAL BEFORE THE TRIBUNAL CHALLENGING THE ORDER OF THE CIT(A) , WHEREIN HE HAS SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICER. 4. TH E LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE PAPER BOOK PAGES 1 TO 5 SUBMITTED THAT THE ASSESSEE HAD SENT E - MAIL TO THE ASSESSING OFFICER ON 29.08.2016 AND 15.12.2016 GIVING ALL THE DETAILS AS CALLED FOR BY HIM. HOWEVER, THESE DETAILS WERE NEITHER CONS IDERED BY THE ASSESSING OFFICER N OR BY THE CIT(A). FURTHER THIS CASE WAS NOT EFFECTIVE LY REPRESENTED BY THE COUNSEL FOR THE ASSESSEE. HE ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RESTORED TO THE FILE OF THE ASSESSING OFFIC ER SINCE THE ASSESSMENT WAS COMPLETED EX - PARTE. 5. THE LD. DR ON THE OTHER HAND HEAVILY RELIED ON THE ORDER OF THE CIT(A). HE SUBMITTED THAT SINCE THE ASSESSEE DID NOT COOPERATE WITH THE ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS, THEREFORE, THE CIT(A) WAS FULLY JUSTIFIED IN DISMISSING THE APPEAL FILED BY THE ASSESSEE. 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT THE ASSESSMENT WAS COMPLETED EXPARTE BY THE ASSESSING OFFICER DUE TO NON 3 APPEARANCE BY THE ASSESSEE BEFORE HIM DESPITE SERVICE OF NOTICE. HOWEVER, IT IS SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE E - MAIL SENT BY THE ASSESSEE W ERE NOT CONSIDERED BY THE ASSESSING OFFICER OR CIT (A). C ONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO DECIDE THE ISSUE AFRESH. NEEDLESS TO SAY THE ASSESSING OFFICER SHALL GIVE DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE AS PER LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND SUBSTANTIATE HER CASE FAILING WHICH THE ASSESSING OFFICER SHALL PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. 11. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. O RDER P RONOUNCED IN THE OPEN COURT ON 17 . 1 0.2018 SD/ - ( R.K. PAN DA ) ACCOUNTANT MEMBER *NEHA* DATE: - 17 . 1 0.2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 DATE OF DICTATION 05 .10.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHI CH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 17.10.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DAT E ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER