Kusum Tyagi, Ghaziabad V. ITO, Ward-1(3), Ghaziabad

ITA 6851/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3294 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JIWANI
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 6851 /DEL/201 7 [A.Y. 20 09 - 10 ] SMT KUSUM TYAGI VS. THE I . T .O W/O SHRI OM PRAKASH WARD 1 ( 3 ) FLAT NO. 118, 1 ST FLOOR GHAZIABAD HERITAGE DIVINE, GYAN KHAND - 2 INDRAPURAM, GHAZIABAD PAN : AJUPT 1125 G [ ASSESSEE ] [RESPONDENT] DATE OF HEARING : 2 0 . 0 2 .201 8 DATE OF PRONOUNCEM ENT : 06 .0 3 .201 8 ASSESSEE BY : SHRI DEEPANSHI AGARWAL , SHRI L.M. AGARWAL, CA REVENUE BY : SHRI JIWANI , SR. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF THE LD. CIT(A) , GHAZIABAD VIDE ORDER DATED 0 7 . 09 .201 7 FOR A.Y. 20 09 - 10 . 2 . THE ASSESSEE HAS RAISED THE AS MANY AS 8 GROUNDS OF APPEAL PERTAINING TO SOLE ISSUE BEING PROCEEDINGS INITIATED U/S 147 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FO R SHORT] AND MAKING ADDITION ON ACCOUNT OF PURCHASE OF FLAT. 2 ITA NO. 68 51 /DEL/201 7 3. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACT S OF THE CASE. IT WAS AGITATED THAT THE ASSESSEES LATEST ADDRESS WAS AVAILABLE ON RECORD OF INDIRAPURAM, GHAZIABAD WHERE NO NOTICE HAS BEEN SERVED. IN FACT NOTICES AT THE ADDRESS OF THE VILLAGE MENTIONED IN THE PURCHASE DEED AND WITH REGISTRAR AND AVAILABLE IN THE RETURN HAVE BEEN ISSUED AND NO COMPLIANCE HAS BEEN MADE IN THIS RESPECT. THEREFORE , THE LEGAL GROUND RAISED BY THE ASSESSEE HAS RIGHTLY BEEN DISMISSED BY THE LD. CIT(A). ACCORDINGLY , LEGAL GROUNDS RAISED ARE DISMISSED. 4. AS REGARDS THE ISSUE ON MERIT THE ASSESSEE CLAIMS THAT HE HAS PRODUCED ALL THE RECEIPTS/ACKNOWLEDGEMENT OF THE PAYMENTS MADE TO THE PERSON FROM WHOM THE PRO PERTY HAS BEEN PURCHASED. BUT THE ASSESSEE HAS NOT PROVED THE SOURCES OF THE PAYMENT NEITHER BEFORE THE AO NOR BEFORE THE CIT(A). THE AO HAS ALSO NOT MADE ANY ENQUIRY ABOUT THE GENUINENESS OF THE PAYMENT SO MADE TO THE SELLER. ACCORDINGLY , THE MATTER IS SET ASIDE TO THE FILE OF THE AO WHO WILL VERIFY THE GENUINENESS OF THE PAYMENT AND ALSO THE SOURCES OF THE PAYMENT AFTER BY AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS , THE ISSUE ON MERIT IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO. 68 51 /DEL/201 7 5 . IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO. 6 8 51/D EL /17 IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 06 . 0 3 .201 8 . SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 06 TH MARCH, 2018 VL/ COPY FORWARDED TO: 1 . ASSESSEE 2 . RESPONDENT 3 . CIT ASSISTANT REGISTRAR 4 . CIT(A) ITAT, NEW DELHI 5 . DR