Preeti Shokeen, New Delhi V. ITO, New Delhi

ITA 5078/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3068 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-09-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Keywords: Unexplained cash credit

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 5078/DEL/2016 AY: 2009-10 PREETI SHOKEEN, VS INCOME TAX OFFICE R, A-99, KRISHNA MAHAL, WARD 43(3), CHHAWLA VILLAGE, NEW DELHI. V&PO CHHAWLA, NEW DELHI-110071 (PAN: AXMPS8326H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PIYUSH KAUSHIK, ADV. RESPONDENT BY: SHRI RAVI KANT GU PTA, SR. DR DATE OF HEARING: 09.01.2018 DATE OF PRONOUNCEMENT: 26.03.2018 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX(A)-15, NEW DELHI DATED 21.07.2016 AND PERTAINS TO ASSESSMENT YEAR 2 009-10. 2. THE FOLLOWING GROUNDS HAVE BEEN RAISED BY THE AS SESSEE:- '1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN THE LAW, THE CIT(A) HAS GROSSLY ERRED IN CONFIRM ING THE ADDITION AS MADE BY THE ASSESSING OFFICER (AO) ON ACCOUNT OF LONG TERM CAPITAL GAIN FROM SALE OF AGRI CULTURAL LAND OF RS. 4,54,78,190. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE LAW, THE CIT(A) HAS ERRED IN CONFIRMING THE ADD ITION ON ACCOUNT OF UNEXPLAINED CASH CREDITS OF RS. 7,05, 000. ITA NO. 5078/DEL/2016 ASSESSMENT YEAR 2009-10 2 THAT THE APPELLANT CRAVES LEAVE TO ADD TO AND / OR AMEND, MODIFY OR WITHDRAW THE GROUNDS OUTLINED ABOV E BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 2.1 AT THE OUTSET, THE LD. AR SUBMITTED THAT THE IMPUGN ED ORDER WAS PASSED EX PARTE WHEREIN THE LD. CIT(A) HAD DISMISSED THE ASSESSEES APPEAL AND, THEREFORE, IT WAS PRAYED THAT THE MATTER SHOULD BE RESTORED TO THE FILE OF THE LD. CI T(A) SO AS TO ENABLE THE ASSESSEE TO PLEAD HER CASE BEFORE THE LD . CIT(A). 3. THE LD. SR. DR OPPOSED THE PRAYER OF THE LD. AR AND SUBMITTED THAT THE ASSESSEE WAS A WILLFUL DEFAULTER AND HAD SOUGHT NUMEROUS ADJOURNMENTS BEFORE THE LD. CIT(A) AND, THEREFORE, NO FURTHER OPPORTUNITY SHOULD BE GIVEN T O THE ASSESSEE BY RESTORING THE ISSUE TO THE FILE OF THE LD. CIT(A ). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. AR HAS SUBMIT TED A LETTER ON BEHALF OF THE ASSESSEE STATING THAT THE ASSESSEES MOTHER WAS SUFFERING FROM CANCER FROM THE END OF THE YEAR 2015 AND, THEREFORE, IT WAS NOT POSSIBLE TO COMPLY WITH THE N OTICES ISSUED BY THE LD. CIT(A). THE LD. AR HAS ALSO ASSURED THE BE NCH THAT IF THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A) F OR ADJUDICATION AFRESH, THE ASSESSEE WILL BE COMPLYING WITH THE NOT ICES ISSUED AND THAT FURTHER THE ASSESSEE DULY UNDERTAKES TO AP PEAR BEFORE ITA NO. 5078/DEL/2016 ASSESSMENT YEAR 2009-10 3 THE LOWER AUTHORITIES IN THE BEST POSSIBLE MANNER. THEREFORE, LOOKING INTO THE FACTS OF THE CASE AND ALSO NOTING THE FACT THAT THE ASSESSEES MOTHER WAS SUFFERING FROM CANCER WHICH I S A REASONABLE GROUND FOR NON-COMPLIANCE ON EARLIER OCC ASIONS BEFORE THE LD. CIT(A), IN THE INTEREST OF JUSTICE, WE REST ORE THE APPEAL TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO AD JUDICATE THE ISSUE AFRESH AFTER GIVING PROPER OPPORTUNITY TO THE ASSES SEE. WE ALSO DIRECT THE ASSESSEE TO COMPLY WITH THE NOTICES AND COOPERATE IN THE FIRST APPELLATE PROCEEDINGS WITHOUT FAIL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.03.2018. SD/- SD/- (PRASHANT MAHARISHI) (SUDHAN SHU SRIVASTAVA) ACCOUNTA NT MEMBER JUDICIAL MEMBER DT. 26 TH MARCH 2018 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSTT. REGISTRAR