RACHNA MALOO, KOLKATA V. ACIT, CENTRAL CIRCLE- 25, NEW DELHI

ITA 6926/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1298 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 20-11-2017
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 6926 /DEL/201 7 : ASSTT. YEAR : 2011 - 1 2 RACHNA MALOO, 5B, SHREE NIKET, 11, ASHOKA ROAD, ALIPORE, KOLKATA, WEST BENGAL - 700027 VS ASSTT. COMMISSI ONER OF INCOME TAX, CENTRAL CIRCLE - 25 , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ENPM6717P ASSESSEE BY : SH. M. P. RASTOGI , ADV. REVENUE BY : SH . N. K. BANSAL, SR. DR DATE OF HEAR ING: 22 . 08 .201 9 DATE OF PRONOUNCEMENT: 05 .09 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE L D. CIT(A) - 2 9 , NEW DELHI DATED 09.09 .2017 . 2 . BEFORE US, THE ASSESSEE HAS TAKEN UP PRIMARILY TWO GROUNDS VIZ. REOPENING OF THE CASE U/S 148 OF THE INCOME TAX ACT AND CONFIRMING OF THE ADDITION MADE U/S 10(38) OF THE ACT. WHEN ASKED ABOUT THE GROUND REGARDING THE REOPENING U/S 148 OF THE ACT, THE LD. AR ARGUE D THAT THIS GROUND HAS BEEN SUBSUMED IN THE GROUND NO. 2 OF THE ASSESSEE FILED BEFORE THE LD. CIT (A). WE FIND THAT THE LD. CIT (A) HAS PASSED AN EX - PARTE ORDER AND HELD THAT THE ORDER IS BEING DECIDED ON MERITS BASED ON THE MATERIAL AVAILABLE ON THE RECOR D. HOWEVER, THE ISSUE OF REOPENING HAS NOT BEEN ADJUDICATED BY THE LD. CIT (A). EVEN, IF ITA NO . 6926 /DEL /2017 RACHNA MALOO 2 IT IS CONSIDERED AS ADDITIONAL GROUNDS TAKEN BY THE ASSESSEE FOR THE FIRST TIME BEFORE US, SINCE THE REVENUE HAD NOT GOT THE OPPORTUNITY TO GO THROUGH THE FACTUM OF TH E REOPENING, WE HEREBY REMAND THE MATTER BACK TO THE FILE OF LD. CIT (A) TO ADJUDICATE AFRESH TAKING INTO CONSIDERATION THE SUBMISSION OF THE ASSESSEE. WE BELIEVE , THE ASSESSEE WOULD NOT MISUSE THE TRUST REPOSED UPON AND COMPLY WITH THE NOTICES ISSUED BY THE LD. CIT (A) PROMPTLY WITHOUT TAKING ANY UNNECESSARY ADJOURNMENTS. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . (ORDER PRO N OUNC ED IN THE OPEN COURT ON 05 /0 9 /2019). SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 /0 9 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR