Kusum Srivastava, New Delhi V. ITO WARD - 34(1), New Delhi

ITA 6883/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3744 (ITAT-DELHI)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 19-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K GARG
• Assessee Lawyers: MOHIT AGARWAL
• Keywords: Principle of natural justice; Application of stay; Non compliance
• Section: 148; 142(1); 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: FRIDAY: NEW DELHI) , ' ' # $ , % '& ' BEFORE SH.PRAMOD KUMAR, VICE PRESIDENT & MS. SUSHMA CHOWLA, JUDICIAL MEMBER &()*'+ /S.A.NO.-876/DEL/2019 '+ / ITA NO:- 6883/DEL/2019 %* , #, / ASSESSMENT YEAR: 2011-12 KUSUM SRIVASTAVA, S2, RAMESHWAR NAGAR, NEAR MODEL TOWN, NEW DELHI-110009. PAN-BSQPS5087N ........... (- /APPELLANT VS ITO, WARD-34(1), NEW DELHI. . .(- / RESPONDENT '+ / ITA NO:- 6883/DEL/2019 %* , #, / ASSESSMENT YEAR: 2011-12 KUSUM SRIVASTAVA, S2, RAMESHWAR NAGAR, NEAR MODEL TOWN, NEW DELHI-110009. PAN-BSQPS5087N ........... (- /APPELLANT VS ITO, WARD-34(1), NEW DELHI. . .(- / RESPONDENT S.A.NO.-876/DEL/2019 & ITA NO:- 6883/DEL/2019 ASSESSMENT YEAR: 2011-12 PAGE | 2 (-/0' / APPELLANT BY : SH. MOHIT AGARWAL, ADV. .(-/0' / RESPONDENT BY : SH. A.K.GARG, SR. DR ' *1/23 / DATE OF HEARING : 30.08.2019 4# /23 / DATE OF PRONOUNCEMENT: 30.08.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL IN THE PRESENT CASE ARISES FROM THE ORDE R OF CIT(A)- 12, NEW DELHI, DATED 06.06.2019 RELATING TO ASSESSM ENT YEAR 2011-12 AGAINST THE ORDER PASSED UNDER SECTION 147/144 OF T HE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. THE STAY APPLICATION HAS BEEN MOVED BY THE ASSES SEE AGAINST THE AFORESAID ORDER IN THE INSTANT AY. 3. WHILE ARGUING THE STAY APPLICATION, THE LD.AR FO R THE ASSESSEE STATED THAT THERE IS NO MERIT IN THE ASSESSMENT FRA MED IN THE CASE OF THE ASSESSEE AS THE INCOME WHICH HAS BEEN ASSESSED IN THE HANDS OF THE ASSESSEE INFACT BELONGS TO HER HUSBAND SH. NARE SH SRIVASTAVA. HE FURTHER POINTED OUT THAT THE ASSESSEE IS POOR AND O LD AGE LADY AND HAS NO SOURCE OF INCOME. IT IS ALSO BROUGHT TO OUR ATT ENTION THAT THE ASSESSMENT IN THE CASE OF THE ASSESSEE WAS COMPLETE D U/S 147/144 OF S.A.NO.-876/DEL/2019 & ITA NO:- 6883/DEL/2019 ASSESSMENT YEAR: 2011-12 PAGE | 3 THE ACT. HE STRESSED THAT NO PROPER OPPORTUNITY WA S ALLOWED BY THE AO BEFORE COMPLETING THE ASSESSMENT IN THE CASE OF THE ASSESSEE. 4. THE LD.DR FOR THE REVENUE PLACED RELIANCE ON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE RECORD. THE PERUSAL OF THE RECORD REFLECTS THAT THE ASSESSMENT IN THE CASE WAS INITIATED AFTER RECORDING THE REASONS FOR RE-OPENIN G THE ASSESSMENT AND ISSUING NOTICE U/S 148 OF THE ACT. THE AO THOU GH ISSUED NOTICES U/S 142(1) OF THE ACT BUT THERE WAS NON COMPLIANCE ON BEHALF OF THE ASSESSEE. HENCE, THE ASSESSMENT WAS COMPLETED U/S 147/144 OF THE ACT, ON THE BASIS OF INFORMATION AVAILABLE ON RECOR D. THE ASSESSEE IS AGGRIEVED BY THE SAID ORDER PASSED BY THE AO. WE A RE OF THE VIEW THAT PRINCIPLES OF NATURAL JUSTICE ARE VIOLATED IN THE C ASE AS THE ASSESSMENT HAS BEEN COMPLETED WITHOUT AFFORDING REASONABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, WE DEEM IT F IT TO RESTORE THE MATTER BACK TO THE AO WHO SHALL AFFORD REASONABLE O PPORTUNITY OF HEARING TO THE ASSESSEE AND COMPLETE THE ASSESSMENT IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO PUT IN APPEARANCE BEFORE THE AO AND PARTICIPATE IN THE ASSESSMENT PROCEEDING S. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. THE S TAY APPLICATION FILED BY THE ASSESSEE IN THESE CIRCUMSTANCES IS THUS, DIS MISSED. S.A.NO.-876/DEL/2019 & ITA NO:- 6883/DEL/2019 ASSESSMENT YEAR: 2011-12 PAGE | 4 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED AND STAY APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF AUGUST, 2019. SD/- SD/- (PRAMOD KUMAR) (SUSHMA CH OWLA) / VICE PRESIDENT %'& /JUDICIAL MEMBER / * DATED : 30 TH AUGUST, 2019 . * AMIT KUMAR * /%25676#28 COPY OF THE ORDER IS FORWARDED TO : 1. (- / THE APPELLANT; 2. .(- / THE RESPONDENT; 3. 92 : ; / THE CIT(A) 4. 6<)%2%* = = / DR, ITAT, DELHI 5. )>,?1 8 GUARD FILE. * ' / BY ORDER , '.62%2 // TRUE COPY // '@ AB&C , / ITAT, DELHI