SEJAL VORA, NEW DELHI V. ACIT, NEW DELHI

ITA 584/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2556 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-04-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 09-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reopening of assessment
• Section: 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.584/DEL/2024 [Assessment Year: 2013-14] SEJAL VORA, 204, Ashadeep Building 9, Hailey Raod, New Delhi-110001 Vs ACIT, Circle-52(1), Delhi PAN-ADIPD6516H Assessee Revenue Assessee by Shri Anup Mehta, CA & Shri Nirbhay Mehta, Adv. Revenue by Shri Om Prakash Sr. DR Date of Hearing 01.05.2024 Date of Pronouncement 03.05.2024 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi, dated 15.12.2023 pertaining to Assessment Year 2013-14. 2. The assessee has raised following grounds of appeal:- “1. That on the facts and circumstances of the case and in law, the order passed by CIT(A), is contrary to the facts and bad in law. 2. That on facts and circumstances of the case the CIT(A) was not justified in sustaining the addition of Rs.10,64,550/- by treating the same as unexplained money u/s 69A without any basis or evidence. 2.1 That the CIT(A) was not justified in sustaining the addition despite the fact that in the assessment order no details have been mentioned regarding the addition of 2 ITA No.584/Del/2024 Rs10,64,550/- u/s 69A of the Income Tax Act. The AO was not mentioned any details of this amount. Further the AO was not mentioned the counter party with whom the impugned transaction if any of Rs 10,64,550/- has been entered into nor any details of nature of transaction has been mentioned in the assessment order 2.2 That the CIT(A) was not justified in sustaining the addition despite the fact that in the assessment order additions have been made without explaining the background, based on which impugned addition of Rs 10,64,550/- has been made. 3. That on facts and circumstances of the case the CIT(A) was not justified in sustaining the addition of Rs.10,64,550/- ignoring the fact that the reopening of assessment was bad in law since the reasons recorded by the assessing officer were never provided to the appellant during the assessment proceedings. 4. That on facts and circumstances of the case and in law the order passed by the CIT(A) is an ex-parte order and no opportunity was given and is in violation of the rule of nature justice.” 3. In this case, the assessment was framed u/s 147/144 of the Act. The Assessing Officer made addition of unexplained money amounting to Rs.10,64,500/-. In the order, the Assessing Officer noted that there was no response from the assessee despite notices. 4. Upon assessee’s appeal, the ld. CIT(A) also noted that there was no response from the assessee and he confirmed the order of the Assessing Officer. 5. Against the order of the Ld. CIT(A), the assessee is in appeal before us. 6. We have heard both the parties and perused the records. The ld. Counsel for the assessee prayed that e-mail Id was not correct and hence the assessee could not receive the notices. He also prayed 3 ITA No.584/Del/2024 that an opportunity may be granted before the Assessing Officer to the assessee to canvass the issue properly. 7. Ld. DR does not have any objection to this proposition. 8. Accordingly, in the interest of justice, we remit the issue to the file of the Assessing Officer. The Assessing Officer shall pass the order afresh after giving an opportunity of being heard to the assessee. 9. In the result, the appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 3 rd May, 2024. Sd/- Sd/- [ MADHUMITA ROY] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:- 03.05.2024 ff^ ff^ff^ ff^ Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi