SHRIMATI NAFEESA SHAMSHAD, SRINAGAR V. INCOME TAX OFFICER WARD 3 (3), SRINAGAR

ITA 67/ASR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2695 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-02-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 06-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAT INDER KAUR LD
• Assessee Lawyers: P N ARORA LD
• Keywords: Reason to believe
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLAT E TRIBUNAL AMRITSAR BENCH, A MRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.67(ASR)/2018 ASSESSMENT YEAR:2 008-09 MISS NAFEESA SHAMSHAD R/O C-27, GOGJI BAGH, SRINAGAR. [PAN: BAUPS 5270D] VS. INCOME TAX OFFICER, WARD 3(3), SRINAGAR (J&K). (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA (LD. ADV.) RESPONDENT BY: SMT. RATIN DER KAUR (LD.DR) DATE OF HEARING: 19.02.2019 DATE OF PRONOUNCEMENT: 19.02.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/A PPELLANT AGAINST THE ORDER IMPUGNED HEREIN DATED 23.11.2017 PASSED BY THE LD. CIT(A)-2, JALANDHAR (CAMP OFFICE AT SRINAGAR) U/S 25 0(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL. 1. THAT LEARNED CIT(A) HAS ERRED IN LAW AND FA CTS AND CIRCUMSTANCES OF THE CASE BY SUSTAINING ADDITION OF RS.6,51,430/- . 2. THAT LEARNED CIT(A) HAS ERRED IN LAW AND FACTS A ND CIRCUMSTANCES OF THE CASE BY UPHOLDING THE ISSUE OF NOTICE U/S 14 8 WITHOUT HAVING REASON TO BELIEVE THAT INCOME HAS ESCAPED ASSESSMEN T. 3. THAT LEARNED CIT(A) HAS ERRED IN LAW AND FACTS A ND CIRCUMSTANCES OF THE CASE BY UPHOLDING THE ADDITION MERELY ON THE BASIS OF AIR INFORMATION. ITA NO.67 /ASR/2018 (A.Y.2008-09) MISS NAFEESA SHAMSHAD VS. DY.CIT 2 3. IN THIS CASE THE ASSESSMENT ORDER WAS PASSED U/S 144/147 OF TH E ACT, 1961 WHICH WAS CHALLENGED BEFORE THE LD. CIT(A), HOWEV ER, DURING THE APPELLATE PROCEEDING BEFORE THE LD. CIT(A), NO ONE W AS PRESENT ON BEHALF OF THE ASSESSEE, THEREFORE IN THE CONSTANT CIRCUMSTANCES THE LD . CIT(A) WAS CONSCIOUS TO PASS THE ORDER AS EX-PATE AND WHEREBY UPHOLD THE DECISION OF THE AO IN ASSESSING INCOME THE APPELLANT AT RS.6,51,430/- FOR THE YEAR UNDER CONSIDERATION. THE LD. AR HAS SUBMITTED THAT IN THE INST ANT CASE, THE ASSESEE WAS LIVING AT SRINAGAR, HOWEVER, AFTER MARRIAGE SHE W AS SIFTED TO DELHI AND THEREAFTER SHE NEVER RECEIVED ANY NOTICE FROM THE REV ENUE AUTHORITIES INCLUDING LD. CIT(A). 4. ON THE OTHER HAND, THE LD. DR REFUTED THE CLAIM OF T HE ASSESSEE BY SUBMITTING THAT THE ASSESSEE DELIBERATELY DID NOT APPEAR BEFORE THE REVENUE AUTHORITIES EITHER IN ASSESSMENT PROCEEDING OR APPELLATE PROCEEDING. 5. HAVING CONSIDERED THE SUBMISSION OF THE PARTIES AND PERUSE D THE MATERIAL AVAILABLE ON RECORD AND OBSERVED THAT THE ASSE SSEE ADDRESS IN THE ASSESSMENT ORDER AS WELL AS APPELLATE ORDER HAS BEEN SHOWN AS C-27, GOGJI BAGH, SRINAGAR, C/O HDFC BANK, MS SHOPPING MALL, RESI DENCY ROAD, SRINAGAR WHEREAS ACCORDING TO AMENDED FORM-36 THE ADDRESS TO WHICH NOTICES ARE SUPPOSED TO BE SENT HAS BEEN WRITTEN AS 30/702, COMMON W EALTH GAMES, VILLAGE NEAR AKSHAR DHAM TEMPLE, NEW DELHI-92. ON SP ECIFIC QUERY BY THE BENCH QUA CHANGE OF PAN AND /OR ADDRESS ON PAN WHICH WA S UNDER TAKEN BY THE AO OF THE ASSESSEE THAT IN DUE COURSE OF TIME THE AS SESSEE SHALL DO THE NECESSARY CHANGE QUA ADDRESS/PAN. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE AS THE ASSESSEE AFTER GETTING MARRIED SETTLED AT DELHI AND THAT COULD BE REASON FOR NON RECEIVING NOTI CES OF THE ASSESSMENT AS WELL AS APPELLANT PROCEEDINGS, HENCE IN THE END OF THE JUSTICE WE CONSIDER IT APPROPRIATE TO REMAND THE CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ITA NO.67 /ASR/2018 (A.Y.2008-09) MISS NAFEESA SHAMSHAD VS. DY.CIT 3 AFRESH WHILE GIVING PROPER OPPORTUNITIES OF BEING HEA RD. IT IS SUFFICE TO SAY THAT THE ASSESSEE SHALL CO-OPERATE WITH THE APPELLANT PR OCEEDINGS BEFORE THE LD. CIT(A) AND APPEAR AS AND WHEN REQUIRE AND IN CASE OF FAILURE, THE ASSESSEE SHALL NOT BE ENTITLED IN ANY LENIENCY AND THE LD . CIT(A) SHALL BE AT LIBERTY TO DRAW THE ADVERSE INFERENCE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19.02.2019. SD/- SD/- (N.S.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED: 19.02.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) MISS NAFEESA SHAMSHAD R/O C-27, GOGJI BAGH, SRINAGAR. (2) THE INCOME TAX OFFICER, WARD 3(3), SRINAGAR. (3) THE CIT(A)-2, JALANDHAR (CAMP OFFICE AT SRI NAGAR) (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER FILENAME: MISS NAFEESA SHAMSHAD 67-18 DIRECTORY: D:\DOCUMENT\NKC ORDERS 2018\NS SAINI & N KC TEMPLATE: C:\USERS\ETC PARMOD\APPDATA\ROAMING\MICROSOFT\TEMPLATES\NORMAL.D OT TITLE: IN THE INCOME TAX APPELLATE TRIBU NAL SUBJECT: AUTHOR: RAHUL PRABHAKAR KEYWORDS: COMMENTS: CREATION DATE: 2/19/2019 3:03:00 PM CHANGE NUMBER: 63 LAST SAVED ON: 2/28/2019 11:07:00 AM LAST SAVED BY: ETC PARMOD TOTAL EDITING TIME: 77 MINUTES LAST PRINTED ON: 2/28/2019 11:07:00 AM AS OF LAST COMPLETE PRINTING NUMBER OF PAGES: 4 NUMBER OF WORDS: 785 (APPROX.) NUMBER OF CHARACTERS: 4,478 (APPROX.)