Hemlata Gautam, Ghaziabad V. ITO, Ward- 1(3), Ghaziabad

ITA 5912/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2864 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Set aside
• Section: 69C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.5912/DEL./2018 ASSESSMENT YEAR 2009-2010 SMT. HEMLATA GAUTAM, 531 MALIWARA NEAR BUS STAND, GHAZIABAD. PAN AKOPG9436A VS., THE INCOME TAX OFFICER, WARD-1(3), GHAZIABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI DINESH KUMAR, ADVOCATE FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 29.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), ALIGARH, DATED 26.06.2018, FOR THE A.Y. 2009-2010. 2. IN THIS CASE, THE A.O. INITIATED THE RE-ASSESSM ENT PROCEEDINGS BECAUSE TO VERIFY FINANCIAL TRANSACTION IN S. B. ACCOUNT MAINTAINED WITH NAINITAL BANK. THE A.O. PAS SED THE EX-PARTE ASSESSMENT ORDER AND MADE THE ADDITION OF RS.18,60,000/- UNDER SECTION 69C OF THE I.T. ACT AN D 2 ITA.NO.5912/DEL./2018 SMT. HEMLATA GAUTAM, GHAZIABAD. INTEREST OF RS.29,225/- AND COMPUTED TAXABLE INCOME AT RS.18,89,225/-. THE ASSESSEE CHALLENGED BOTH THE AD DITIONS BEFORE THE LD. CIT(A). THE LD. CIT(A) ISSUED SEVERA L NOTICES FOR COMPLETION OF THE APPELLATE PROCEEDINGS. INITIA LLY, ASSESSEE SOUGHT ADJOURNMENT, THEREAFTER, NONE APPEA RED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A). LASTL Y NOTICE WAS ISSUED ON 11.06.2018 FOR 18.06.2018. ON THIS DA TE IN THE ABSENCE OF APPEARANCE FROM THE SIDE OF THE ASSE SSEE, APPEAL WAS PARTLY ALLOWED EX-PARTE. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) ON THE FINAL DATE OF HEARING ON 18.06.2018 DUE TO HER ILLNESS AN D ADVISED COMPLETE BED REST BY THE DOCTOR FROM 15.06. 2018 TO 20.06.2018. MEDICAL CERTIFICATE IS FILED. HE HAS, T HEREFORE, SUBMITTED THAT DUE TO THE ABOVE REASON, ASSESSEE CO ULD NOT APPEAR BEFORE THE LD. CIT(A). THEREFORE, THE MATTER MAY BE REMANDED TO THE LD. CIT(A) FOR FRESH DISPOSAL OF TH E APPEAL. 4. THE LD. D.R. RELIED UPON THE IMPUGNED ORDER AND SUBMITTED THAT ASSESSEE DID NOT MAKE ANY COMPLIANCE 3 ITA.NO.5912/DEL./2018 SMT. HEMLATA GAUTAM, GHAZIABAD. BEFORE THE AUTHORITIES BELOW, THEREFORE, ORDERS MAY BE UPHELD. 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. ON THE LAST DATE OF HEARING ON 18.06.2018, THE ASSESSEE CO ULD NOT APPEAR BEFORE THE LD. CIT(A) BECAUSE OF THE ILLNES S WHICH IS SUPPORTED BY MEDICAL CERTIFICATE. IN THESE CIRCUMST ANCES, IT IS CLEAR THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE AS SESSEE TO ARGUE THE APPEAL ON MERITS. I, ACCORDINGLY, SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL FO A SSESSEE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECID E THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, BY GIVING REASO NABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ASSESSEE SHALL COOPERATE WITH THE LD. CIT(A) FOR FI NALISATION OF THE APPEAL AND SHALL NOT SEEK UNNECESSARY ADJOUR NMENTS. 6. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. 4 ITA.NO.5912/DEL./2018 SMT. HEMLATA GAUTAM, GHAZIABAD. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. DATE OF DICTATION 29.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 30.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER. 5 ITA.NO.5912/DEL./2018 SMT. HEMLATA GAUTAM, GHAZIABAD.