Preeti Goel, Ghaziabad V. ITO, Ward-2(2)(1), Ghaziabad

ITA 464/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4621 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.464/DEL/2021 ASSESSMENT YEAR: 2012-13 PREETI GOEL C/O CHAURASIA AND ASSOCIATES-62, NAVKUNJ APARTMENTS, 87, I.P. EXTENSION, NEW DELHI - 110092 PAN NO.AJCPG4383M VS ITO WARD 2 (2) (2) (1) GHAZIABAD (APPELLANT) (RESPONDENT) APPELLANT BY SH. VENKETESH CHAURASIA, ADVOCATE RESPONDENT BY SH. VIPUL KASHYAP, SR. DR. DATE OF HEARING: 30/09/2021 DATE OF PRONOUNCEMENT: 30/09/2021 ORDER PER N. K. BILLAIYA, AM: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF NATIONAL FACELESS APPEAL CENTRE (NFAC) DAT ED 17.03.2021 PERTAINING TO A.Y. 2012-13. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT NFAC HAS PASSED AN EXPARTE ORDER AND CONFIR MED THE ADDITION OF RS.1461500/- MADE BY THE AO. 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT TH E ITO RECEIVED AN INFORMATION THAT THE ASSESSEE HAS DEPOS ITED CASH OF RS.1461500/- IN HER ACCOUNT WITH ICICI BANK LIMI TED. ASSESSEE WAS ASKED TO EXPLAIN THE SOURCE OF DEPOSIT . ON RECEIVING NO PLAUSIBLE REPLY THE AO MADE THE ADDITI ON OF RS.1461500/-. 4. ASSESSEE AGITATED THE ADDITION BEFORE NFAC. NFAC WITHOUT ISSUING AND SERVING ANY NOTICE CONFIRMED TH E ADDITION. 5. I HAVE CAREFULLY PERUSED THE ORDERS OF THE NFAC. I FIND THAT THERE IS NO MENTION OF ANY NOTICE ISSUED AND S ERVED UPON THE ASSESSEE BY NFAC. I FIND THAT NFAC HAS CO NFIRMED THE ADDITION BY REITERATING THE ASSESSMENT ORDER. 6. IN THE INTEREST OF JUSTICE AND FAIR PLAY I RESTO RE THIS ISSUE TO THE FILES OF NFAC. NFAC IS DIRECTED TO ISSUE AN D SERVED THE NOTICE OF HEARING ON THE ASSESSEE AND DECIDE APPEAL AFTER 3 GIVING A REASONABLE AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 8. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENC E OF BOTH THE REPRESENTATIVES ON 30.09.2021. SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* DATE:- 30.09.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 4 DATE OF DICTATION 30 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 30 .09.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 30 .09.2021 DATE ON WHICH THE FAI R ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 30 .09.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 30 .09.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 30 .09.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30 .09.2021 DATE 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