Kamalalakshmi Viswanathan, New Delhi V. ITO, New Delhi

ITA 5875/DEL/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2708 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 06-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 29-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NO.5875/DEL./2015 ASSESSMENT YEAR : 2007-08 KAMALALAKSHMI VISWANATHAN, VS. ITO, WARD 48 (4), C 2/2231, VASANT KUNJ, NEW DELHI. NEW DELHI 110 070. (PAN : ACTPV0959J) ITA NO.5876/DEL./2015 ASSESSMENT YEAR : 2007-08 P.N. VISWANATHAN, VS. ITO, WARD 48 (4), C 2/2231, VASANT KUNJ, NEW DELHI. NEW DELHI 110 070. (PAN : ABPPV4728E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P.C. YADAV, ADVOCATE REVENUE BY : SMT. ANIMA BARNWAL, SENIOR DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THESE APPEALS, AT THE INSTANCE OF THE ASSESSEES, AR E DIRECTED AGAINST THE ORDERS OF THE CIT (APPEALS)-XVII, NEW DELHI DATED 1 1.11.2014 FOR THE ASSESSMENT YEAR 2007-08. 2 ITA NO.5875 & 5876/DEL/2012 2. AT THE OUTSET OF THE HEARING, LD. AR FOR THE ASS ESSEE SUBMITTED THAT BOTH THE ASSESSEES ARE HUSBAND AND WIFE. HE SUBMITTED T HAT THE ASSESSEE FILED RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION DECLARIN G AN INCOME OF RS.76,625/-. HE SUBMITTED THAT FURTHER, THE CASE WAS SELECTED FO R SCRUTINY THROUGH CASS AND NOTICE U/S 143(2) DATED 18.07.2008 WAS ISSUED AND T HEREAFTER, THE ASSESSMENT WAS COMPLETED EX-PARTE. HE SUBMITTED THAT THE ASSE SSEE SHRI P.N. VISWANATHAN IS A SENIOR CITIZEN, AGED 72 YEARS AND HER SPOUSE (THE OTHER ASSESSEE SMT. KAMALAKSHMI VISWATHAN) WAS SUFFERIN G FROM HYPERTENSION HYPERLIPIDEMIA DIABETES ETC. AND TO BE OPERATED A T NEW YORK-U.S.A AND AS SUCH, THE ASSESSEE (HUSBAND) HAD TO ACCOMPANY HER S POUSE FOR NEW YORK ON 13.06.2008. HE SUBMITTED THAT SMT. KAMALAKSHMI VIS WATHAN WAS ADMITTED TO ST.FRANCIS HOSPITAL ROSLYN- NEW YORK WHERE CARDIAC CATHETERIZATION WAS DONE ON 28.07.2009 AND WAS DISCHARGED ON 05.08.2009. THE REAFTER, THE ASSESSEES STAYED IN U.S.A UPTILL MAY 2010 AND CAME BACK TO IN DIA ON 10 TH MAY, 2010. HE SUBMITTED THAT DUE TO THESE CIRCUMSTANCES, THE ASSE SSEE WAS PREVENTED BY SUFFICIENT CAUSE TO ATTEND THE CASE FIXED FOR HEARI NG ON DIFFERENT DATES. THE LD. CIT (A) DECIDED THE APPEALS OF THE ASSESSEES EX-PAR TE AS THE NOTICES OF HEARING REMAINED UNSERVED. ACCORDINGLY, HE PLEADED THAT THE MATTERS BE RESTORED BACK TO THE FILE OF THE AO TO DECIDE AFRESH. 3. LD. DR DID NOT OBJECT IF THE MATTERS ARE RESTORE D BACK TO THE FILE OF THE AO. 3 ITA NO.5875 & 5876/DEL/2012 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL. WE FIND THAT NOTICES FOR HEARING COULD NOT BE COMPLIED WITH DUE TO THE REASONS THAT THE ASSESSEES WERE AT USA FOR TREATMENT DURING THAT PER IOD AND DUE TO THAT REASON, THE ASSESSMENTS WERE COMPLETED EX-PARTE. WE ARE OF THE OPINION THAT THE ASSESSEES WERE PREVENTED BY SUFFICIENT CAUSE TO ATT END THE HEARINGS. THE LD. CIT (A) ALSO DECIDED THE APPEALS OF THE ASSESSEES EX-PA RTE, ALTHOUGH HE ADMITTED IN PARA 4 OF THE IMPUGNED ORDER THAT THE NOTICES REMAI NED UNSERVED. THEREFORE, IN THE INTEREST OF JUSTICE AND EQUITY, WE RESTORE BOTH THE CASES TO THE FILE OF THE AO TO DECIDE AFRESH. 5. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS DAY OF 1 3 TH JANUARY, 2016. SD/- SD/- (N.K. SAINI) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 13 TH DAY OF JANUARY, 2016 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XVII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.