Meena Sharma, Gurgaon V. ITO WARD - 2(5), Gurgaon

ITA 4306/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0361 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Section: 201; 147; 144

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 1 : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 4306 /DEL/20 19 ASSESSMENT YEAR : 20 1 1 - 12 MEENA SHARMA, Q5558, JALVAYU VIHAR, SECTOR 30, GURGAON (HARYANA). P AN: BPQPS1783G VS ITO, WARD - 2(5), GURGAON. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : SHRI ROHAN SOGANI, CA RE VENUE BY : SHRI M. BARNWAL, SR. DR DATE OF HEARING : 14 . 07 . 20 2 1 DATE OF PRONOUNCEMENT : 14 . 0 7 . 20 2 1 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 19 TH FEBRUARY, 201 9 OF THE CIT(A) - 1, GURGAON, RELATING TO ASSESSMENT YEAR 20 1 1 - 12 . 2 . ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELA TE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO . 3 . FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A N INDIVIDUAL . THE CASE OF THE ASSESSEE WAS REOPENED U/S 147 ON THE GROUND THAT THE ASSESSEE HAS MADE A CA SH ITA NO. 4306 /DEL/201 9 2 DEPOSIT OF RS.16 LAKHS IN HER BANK ACCOUNT. IN RESPONSE TO NOTICE U/S 148, NEITHER ANY RETURN OF INCOME NOR ANY SUBMISSION WAS FILED. THE ASSESSEE ALSO DID NOT APPEAR BEFORE THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS. THEREFORE, T HE AO PROCE EDED TO COMPLETE THE ASSESSMENT U/S 14 4 OF THE ACT R.W.S. 147 AND DETERMIN ED THE TOTAL INCOME OF THE ASSESSEE AT RS. 8,07,720/ - . SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A), TH E LD. CIT(A), IN THE EX PARTE ORDER PASSED BY H IM , UPHELD THE ADDITION M ADE BY THE AO AND ACCORDINGLY DISMISSED THE APPEAL FILED BY THE ASSESSEE . 4 . AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS A LADY AND NOT WELL CO NVERSANT WITH THE INTRICACIES OF INCOME - TAX LAW. FURTHER, SHE WAS NOT ASSISTED BY ANYBODY. HE ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE HER CASE EITHER BEFORE THE AO OR BEFORE THE CI T(A). 6. THE LD. DR, ON THE OTHER HAND, OPPOSED THE ARGUMENTS ADVANCED BY THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE IS PERSISTENTLY NOT COMPLYING TO THE STATUTORY NOTICES AND, THEREFORE, THE ORDER OF THE CIT(A) SHOULD BE UPHELD. 7 . I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT DESPITE NUMBER OF OPPORTUNITIES GRANTED BY THE ITA NO. 4306 /DEL/201 9 3 AO AS WELL AS THE LD. CIT(A) , THERE WAS NO COMPLIANCES BY THE ASSESSEE FOR WHICH THE AO AS WELL AS THE LD. CIT(A) W ER E CONSTRAINED TO PASS THE EX PARTE ORDER . IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE LAST OPPORTUNITY TO SUBSTANTIATE HER CASE. C ONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE AO WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE ISSUE AS PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIR ECTED TO APPEAR BEFORE THE AO AND SUBSTANTIATE HER CASE, FAILING WHICH, THE AO IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 14. 07 .20 21 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 14 TH J ULY, 20 21 DK ITA NO. 4306 /DEL/201 9 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI