Seema Verma, New Delhi V. ITO, Ward-44(1), New Delhi

ITA 5417/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0795 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VK SABHARWAL
• Section: 143(3); 147; 148; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5417/DEL/2018 ASSESSMENT YEAR: 2010-11 SEEMA VERMA, M-179, 1 ST FLOOR, VIKAS PURI, NEW DELHI. PAN: AHGPV3566K VS. ITO, WARD-44(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.K. SABHARWAL, ADVOCATE REVENUE BY : MS RAKHI VIMAL, SR. DR DATE OF HEARING : 14.03.2019 DATE OF PRONOUNCEMENT : 27.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29 TH JUNE, 2018 OF THE CIT(A)-15, NEW DELHI, RELATING TO ASSESSMENT YE AR 2010-11. 2. THE ASSESSEE IN HER VARIOUS GROUNDS OF APPEAL CH ALLENGED THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER AND UPHOLDING THE ORDER INITIATING REASSESSMENT PROCEED INGS U/S 147 OF THE IT ACT. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. NOTICE U/S 148 OF THE ACT WAS ISSUED ON 31 ST MARCH, 2017, AFTER RECORDING REASONS AND WITH THE PRIOR APPROVAL OF THE DCIT-15, DELHI. IN RESPONSE TO NO TICE U/S 148, THE ASSESSEE FILED ITA NO.5417/DEL/2018 2 RETURN OF INCOME ON 25 TH MAY, 2017 DECLARING A TAXABLE INCOME OF RS.1,73,11 0/- AFTER CLAIMING A DEDUCTION OF RS.56,944/- UNDER CHAPTER V IA OF THE IT ACT. THE ASSESSING OFFICER, IN THE ASSESSMENT ORDER PASSED U/S 143(3) OF THE IT ACT, MADE ADDITION OF RS.12,55,000/- U/S 68 OF THE ACT BEING UNEXPLAINED CASH DEPOSITS IN HER SAVINGS BANK ACCOUNT MAINTAINED WITH SYNDICATE BANK. SINCE, DES PITE SERVICE OF NOTICE, NO ONE APPEARED BEFORE THE CIT(A), THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ADDITION MADE BY THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE BEFORE THE CIT(A) DESPITE NUMBER OF OPPORTUNITIES, THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) FOR WHICH THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ACTION OF THE ASSESSING OFFICER IN MAKING THE ADDIT ION U/S 68 OF THE ACT. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUNITY, THE ASSESSEE IS IN A POSITION TO SUBSTANTIATE HER CASE. CONSIDERIN G THE TOTALITY OF THE FACTS AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE TH E ISSUE TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE A SSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT U NDER ANY PRETEXT FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORD ER AS PER LAW. I HOLD AND DIRECT ITA NO.5417/DEL/2018 3 ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 27.03.2019. SD/- (R.K. PANDA) ACCOUN TANT MEMFBER DATED: 27 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI