Smt. Sangeeta, Gurgaon V. ITO, Gurgaon

ITA 6373/DEL/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6580 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.6373/Del/2016 Assessment Year: 2012-13 Sangeeta 400/20, Shanti Nagar Gurgaon PAN EELPS7683G Vs ITO Ward – 4 (1) HSIDC Building NH-8, Udyog Vihar-V Gurgaon (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR Date of hearing: 21/03/2022 Date of Pronouncement: 21/03/2022 ORDER PER A.D. JAIN, VP: This appeal filed by the assessee is preferred against the order of the CIT(A)-1, Gurgaon dated 13.10.2016, pertaining to A.Y.2012-13. 2. The grievance of the assessee read as under :- 2 3. None appeared on behalf of the assessee inspite of the notice. We heard the DR at length. Case records carefully perused. 4. We find that the assessment order has been framed exparte. We find that the addition has been made under the head capital gains amounting to Rs.1,14,54,548/- . 5. The assessee agitated the assessment before the CIT(A). The CIT(A) confirmed the assessment exparte. 3 6. We are of the considered view that the assessee was denied sufficient opportunities by the lower authorities, therefore, in the interest of justice we restore the issue to the files of the AO. The assessee is directed to furnish all the necessary documentary evidences in support of her claim and the AO is directed to decide the issue afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. 7. In the result, the appeal of the assessee is allowed for statistical purpose. 8. The order is pronounced in the open court on 21.03.2022 in the presence of Ld. Sr. DR. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 21.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 22.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order