Smt. Kahkashan Ali, New Delhi V. ITO, New Delhi

ITA 6479/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3894 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 19-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 6479/DEL/2016 (ASSESSMENT YEAR: 2011 -12) KAHKASHAN ALI, 301, RSE APARTMENT, C-310/311, SHAHEEN BAGH, NEW DELHI-110025. PAN-BAVPK5727N VS ITO, WARD-22(2), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. AMIT JAIN, SR.DR DATE OF HEARING 08.01.2018 DATE OF PRONOUNCEMENT 08.01.2018 ORDER PER R.K.PANDA, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 29.09.2016 OF THE LD. CIT(A)-10, NEW DELHI RE LATING TO ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING WHEN THE NAME OF THE ASSESSEE WAS CALLED. THEREFOR E, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. ITA NO. 6479/DEL/2016 PAGE | 2 2.1. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSE SSEE IS AN INDIVIDUAL AND DERIVES INCOME FROM BUSINESS AND BAN K INTEREST. SHE FILED HER RETURN OF INCOME ON 30.09.2011 DECLAR ING TOTAL INCOME OF RS.3,01,851/-. THE AO COMPLETED THE ASSESSMENT U/S 143(3) OF THE ACT DETERMINING THE TOTAL INCOME AT RS.61,01,10 0/- BY MAKING VARIOUS ADDITIONS. SINCE NONE APPEARED ON BEHALF O F THE ASSESSEE, LD.CIT(A) DISMISSED THE APPEAL. 2.2. A PERUSAL OF THE ASSESSMENT ORDER AS WELL AS T HE ORDER OF THE LD.CIT(A) SHOWS THAT THERE IS NO EFFECTIVE ATTENDAN CE BEFORE THE AO AND THERE WAS NO APPEARANCE BEFORE THE LD.CIT(A). CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTERE ST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD.CIT(A) WITH THE DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD.CIT(A) WITHOUT SEEKING ANY ADJ OURNMENT UNDER ANY PRETEXT FOR COMPLETION OF HEARING OF THE APPEAL FAILING WHICH THE LD.CIT(A) MAY PASS APPROPRIATE ORDER. LD .CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING D UE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT ACC ORDINGLY. THE ITA NO. 6479/DEL/2016 PAGE | 3 GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARIN G ITSELF I.E. ON 08.01.2018. SD/- SD/- (BEENA A.PILLAI) (R.K .PANDA) JUDICIAL MEMBER ACCOU NTANT MEMBER DATE:-08 TH JANUARY, 2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI