Smt. Rajeshwari Alias Smt. Raajesh, Meerut V. ITO, Meerut

ITA 5417/DEL/2014

• Counselvise Citation: 541720114 RSA 2014
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 13-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 07-10-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN SENIOR
• Assessee Lawyers: VINOD KUMAR GOYAL
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC- -- -1 11 1 : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 5417/DEL/2014 5417/DEL/2014 5417/DEL/2014 5417/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2004 2004 2004 2004 - -- - 05 0505 05 SMT. RAJESHWARI ALIAS SMT. RAJESHWARI ALIAS SMT. RAJESHWARI ALIAS SMT. RAJESHWARI ALIAS SMT. RAJESH, SMT. RAJESH, SMT. RAJESH, SMT. RAJESH, W/O (LATE) SHRI VED PRAKASH, W/O (LATE) SHRI VED PRAKASH, W/O (LATE) SHRI VED PRAKASH, W/O (LATE) SHRI VED PRAKASH, VILLAGE RAJPURA, VILLAGE RAJPURA, VILLAGE RAJPURA, VILLAGE RAJPURA, MAWANA ROAD MAWANA ROAD MAWANA ROAD MAWANA ROAD, ,, , MEERUT. MEERUT. MEERUT. MEERUT. PAN : AYCPS3334H. PAN : AYCPS3334H. PAN : AYCPS3334H. PAN : AYCPS3334H. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2(2), 2(2), 2(2), 2(2), MEERUT. MEERUT. MEERUT. MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR GOYAL, ADVOCATE. RESPONDENT BY : MS. GARIMA JAIN, SENIOR DR. DATE OF HEARING : 13.08.201 13.08.201 13.08.201 13.08.2015 55 5 DATE OF PRONOUNCEMENT : 08.09.2015 08.09.2015 08.09.2015 08.09.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2004-0 5 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MEERUT DATED 27 TH AUGUST, 2014. 2. THE GROUNDS OF APPEAL OF THE ASSESSEE ARE AS UNDER:- 1. THAT LD.A.O. HAS NOT JUSTIFIED IN ISSUING NOTICE U/ S 148 IN WHICH, THE ASSESSEE FULLY DISCLOSED THE COMPUTATION O F CAPITAL GAIN BEFORE A.O. HENCE, NOTICE U/S 148 IS NO THING BUT CHANGE IN OPINION. 2. THAT THE ASSESSMENT PASSED/S 144 WITHOUT PROVIDING OPPORTUNITY BEING HEARD IS BAD IN LAW. THEREFORE, DISALLOWANCE OF SECTION 54F. THE ASSESSEE FILED VARIOUS DOCUMENTS INCLUDING CERTIFICATE OF GRAM PRADHAN BEFO RE A.O. AS WELL AS CIT(A), MEERUT. LD.CIT(A) REJECT THE CLAIM OF THE ASSESSEE AS AFTERTHOUGHT IS AGAINST THE FACTS THAT THE ITA-5417/DEL/2014 2 ASSESSMENT RELATES TO A.Y. 2004-05 AND ORDER PASSED BY I.T.O., WARD-2(2), MEERUT ON 29-12-2009 I.E., AFTER FIVE YEARS. HENCE, CLAIM OF THE ASSESSEE CANNOT BE SAID AS AFTERTHOUGHT. 3. THAT THE EXPENSES TO GET ENHANCED COMPENSATION IS ARBITRARY, UNJUST AND AGAINST THE PRINCIPLE OF NATURA L JUSTICE. LD. ITAT ALREADY ALLOWED EXPENSES ON ADHOC BASIS @ 20% OF GROSS COMPENSATION AS HELD IN ITA NO.3766/DEL/2009. 4. THAT CIT(A) IS IN ERROR TO DISMISS THE GROUND NO.1 & 2 FILED BY THE ASSESSEE AND CONTRADICTORY IS AGAINST THE F ACTS AND LAW. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE A SSESSEE IS A WIDOW AND ILLITERATE AND LIVING IN A REMOTE VILLA GE RAJPURA IN DISTRICT MEERUT AND COULD NOT FILE THE RELEVANT INFORMATION BEFORE THE ASSESSING OFFICER AND THE SAME WAS FILED BEFORE THE CIT(A). TH E ASSESSING OFFICER HAS PASSED THE IMPUGNED ORDER EX PARTE QUA THE ASSESSEE U/S 144 OF THE ACT. HE SUBMITTED THAT THE LEARNED CIT(A) HAS CA LLED FOR THE REMAND REPORT FROM THE ASSESSING OFFICER. HE SUBMITTED THAT IT SHALL BE IN THE INTEREST OF JUSTICE IF THE ISSUE IN THE GROU NDS OF APPEAL IS RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH D ETERMINATION. 4. LEARNED DR HAS RELIED ON THE ORDER OF THE ASSESSING OFFICER AND THE LEARNED CIT(A). 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE PERU SED THE ORDER OF THE AO AND THE LEARNED CIT(A). I FIND THA T THE EX PARTE ASSESSMENT ORDER WAS FRAMED IN THIS CASE. THE ASSESSEE IS STATE D TO BE A WIDOW OF OLD AGE AND ILLITERATE AS IS EVIDENT FR OM THE FACT THAT SHE HAS APPLIED HER THUMB IMPRESSION IN THE APPEAL MEMO ET C. LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES DU E TO WHICH SHE COULD NOT FILE RELEVANT EVIDENCE BEFORE THE ASSESSIN G OFFICER AND THE SAME WAS FILED BEFORE THE CIT(A), WHO HAS CALLED F OR THE REMAND ITA-5417/DEL/2014 3 REPORT FROM THE ASSESSING OFFICER. IN THESE FACTS OF TH E CASE, I AM OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE T O RESTORE THE GROUNDS OF APPEAL TO THE FILE OF THE ASSESSING OFFICER WITH THE LIBERTY TO THE ASSESSEE TO FILE EVIDENCE WHICH SHE MAY RELY AND THE ASSE SSING OFFICER IS DIRECTED TO FRAME ASSESSMENT AFRESH IN ACCORDANCE WITH LAW AFTER ALLOWING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. I DIRECT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 8 TH SEPTEMBER, 2015. SD/- (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SMT. RAJESHWARI A SMT. RAJESHWARI A SMT. RAJESHWARI A SMT. RAJESHWARI ALIAS SMT. RAJESH, LIAS SMT. RAJESH, LIAS SMT. RAJESH, LIAS SMT. RAJESH, W/O (LATE) SHRI VED PRAKASH, W/O (LATE) SHRI VED PRAKASH, W/O (LATE) SHRI VED PRAKASH, W/O (LATE) SHRI VED PRAKASH, VILLAGE RAJPURA, MAWANA ROAD, MEERUT. VILLAGE RAJPURA, MAWANA ROAD, MEERUT. VILLAGE RAJPURA, MAWANA ROAD, MEERUT. VILLAGE RAJPURA, MAWANA ROAD, MEERUT. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2(2), MEERUT. 2(2), MEERUT. 2(2), MEERUT. 2(2), MEERUT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR