LATE VEENA BHATNAGAR (through legal heir Nidhish Bhatnagar), NOIDA V. ITO, WARD 2(5), NOIDA

ITA 4261/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3510 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: KAPUR
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.4261/DEL/2018 ASSESSMENT YEAR: 2009-10 LATE VEENA BHATNAGAR (THROUGH L/H NIDHISH BHATNAGAR), VIPUL SHARMA & CO., CA, 209, KRISHNA APRA PLAZA, P-3, SECTOR-18, NOIDA. PAN: ACEPG5806B VS. ITO, WARD-2(5), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.S. KAPUR, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 20.02.2019 DATE OF PRONOUNCEMENT : 20.02.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28 TH MARCH, 2018 OF THE CIT(A)-1, NOIDA, RELATING TO ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE IN HER VARIOUS GROUNDS OF APPEAL CH ALLENGED THE EX PARTE ORDER PASSED BY THE CIT(A) CONFIRMING VARIOUS ADDITIONS M ADE BY THE ASSESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSE E IS AN INDIVIDUAL. ON THE BASIS OF THE AIR INFORMATION RECEIVED THAT THE ASSESSEE HAD PURCHASED IMMOVABLE PROPERTY ON 22 ND APRIL, 2008 FOR A CONSIDERATION OF RS.40 LAKHS, TH E ASSESSING OFFICER ISSUED NOTICE U/S 148 AFTER REOPENING THE CASE OF THE ASSESSEE. SINCE THERE WAS NO RESPONSE FROM THE ITA NO.4261/DEL/2018 2 SIDE OF THE ASSESSEE, THE ASSESSING OFFICER COMPLET ED THE ASSESSMENT U/S 144 OF THE ACT DETERMINING THE TOTAL INCOME AT RS.40 LAKHS. S INCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM DISMISSED THE APPEAL FOR WANT OF PROSECUTION. 4. AFTER CONSIDERING THE TOTALITY OF THE FACTS OF T HE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO T HE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSE SSEE TO SUBSTANTIATE HER CASE. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE A SSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 0.02.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 20 TH FEBRUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI