Mrs. Mehrun Nisha Ansari, Ghaziabad V. ITO, Ghaziabad

ITA 5898/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7227 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 18-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 31-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Assessee Lawyers: AASISH GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-5898/DE L/2014 (ASSESSMENT YEAR-2009-10) MEHRUN NISHA ANSARI, A-84, SHALIMAR GARDEN, MAIN SAHIBABAD, GHAZIABAD. PAN-AGWPA2115J (APPELLANT) VS ITO, WARD-1(4), GHAZIABAD (RESPONDENT) ASSESSEE BY SH. VED JAIN, ADV. & SH. AASISH GOYAL, CA REVENUE BY MR. AMRIT LAL, SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 04.07.2014 OF CIT(A) , GHAZIABAD PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. THE COMMON STAND OF THE PARTIES BEFORE THE BENCH WAS THAT THE ISSUE IS COVERED BY THE ORDER DATED 08.04.2016 IN ITA NOS.58 96 & 5897/DEL/2014 AS THE ISSUE OF OWNERSHIP QUA THE VERY SAME PROPERTY H AD BEEN RESTORED TO THE AO BY THE ITAT AND THUS THE FINDING HEREIN WOULD DEPEN D ON THE CONCLUSION ARRIVED AT THEREIN THUS THE ISSUE MAY BE RESTORED. ON CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND THE AFORESAID ORDER OF THE ITAT, IT IS SEEN THAT THE STAND OF THE PARTIES IN THE FACTS AS THEY STAND IS JUSTIF IED. IT IS ONLY AFTER THE CLAIM OF OWNERSHIP IS ESTABLISHED ALONGWITH THE SOURCES THAT THE ISSUE CAN BE DECIDED. ACCORDINGLY, IN VIEW OF THE ABOVE, THE IMPUGNED ORD ER IS SET ASIDE AND THE ISSUE IS RESTORED TO THE FILE OF THE AO WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REA SONABLE OPPORTUNITY OF BEING DATE OF HEARING 18.08.2016 DATE OF PRONOUNCEMENT 30.08.2016 I.T.A .NO.-5898/DEL/2014 PAGE 2 OF 2 HEARD. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30 TH OF AUGUST, 2016. SD/- (DIVA SINGH) JUD ICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI