DHANPALI, NEW DELHI V. ITO, WARD- 1(3), NEW DELHI

ITA 6118/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5126 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: CHAMAN SINGH
• Section: 147; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.6118/DEL/2018 ASSESSMENT YEAR: 2009-10 DHANPALI, CHAMAN SINGH, B-6, BASEMENT, JS ARCADE, NEAR BIKANERWALA, OPP. METRO PILLAR 65, SECTOR-18, NOIDA (UP). PAN: CSFPD3728R VS. ITO, WARD-1(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI CHAMAN SINGH, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 07.05.2019 DATE OF PRONOUNCEMENT : 13.05.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 30 TH MARCH, 2017 PASSED BY THE CIT(A)-1, NOIDA, RELATING TO ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE, IN HER VARIOUS GROUNDS, HAS CHALLE NGED THE EX PARTE ORDER OF THE CIT(A) DISMISSING THE APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION AND THEREBY SUSTAINING THE VARIOUS ADDITIONS MADE BY TH E ASSESSING OFFICER. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE CASE O F THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT AND NOTICE U/S 148 WAS ISSUED ON THE GROUND THAT THE ASSESSEE HAS ITA NO.6118/DEL/2018 2 DEPOSITED CASH OF RS.17,97,000/- IN THE SAVINGS BAN K ACCOUNT MAINTAINED BY HER WITH ORIENTAL BANK OF COMMERCE. SINCE THERE WAS NO COMP LIANCE FROM THE SIDE OF THE ASSESSEE, THE ASSESSING OFFICER COMPLETED THE ASSES SMENT U/S 144 OF THE ACT DETERMINING THE TOTAL INCOME AT RS.17,97,000/-. SI NCE THE NOTICE ISSUED BY THE CIT(A) WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REM ARKS REFUSED, THE LD. CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FOR NON- PROSECUTION. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL BY RAISING VARIOUS GROUNDS. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS ABOUT 75 YEARS OLD WIDOW AND LIVES IN THE VILLAGE AND THE NOTICE W AS NOT RECEIVED BY THE ASSESSEE FOR WHICH NOBODY COULD APPEAR EITHER BEFORE THE ASSESSI NG OFFICER OR BEFORE THE CIT(A). HE FURTHER SUBMITTED THAT THE LD.CIT(A) INSTEAD OF DECIDING THE CASE ON MERIT HAS DISMISSED THE SAME FOR NON-PROSECUTION. HE SUBMITT ED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBS TANTIATE HER CASE. 6. THE LD. DR, ON THE OTHER HAND, STRONGLY RELIED O N THE ORDER OF THE ASSESSING OFFICER AND CIT(A). 7. I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH TH E SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS AN ADMITTED FACT TH AT THE ASSESSEE NEITHER APPEARED BEFORE THE ASSESSING OFFICER NOR BEFORE THE CIT(A) FOR WHICH BOTH THE AUTHORITIES HAVE PASSED EX PARTE ORDERS. HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE ITA NO.6118/DEL/2018 3 AND CONSIDERING THAT THE ASSESSEE IS A SENIOR CITIZ EN AND A WIDOW, THEREFORE, IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE TH E ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTU NITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND SUBSTANT IATE HER CASE, FAILING WHICH THE ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 3.05.2019. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 13 TH MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI