Akanksha Choudhary, Delhi V. ITO, Ward- 33(1), New Delhi

ITA 7300/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4013 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Assessee Lawyers: SURESH VERMA
• Keywords: Opportunity of being heard; Principle of natural justice; Period of limitation; Set aside
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 7300/DEL/2018 ASSESSMENT YEAR: 2010-11 AKANSHA CHOUDHARY, VS. ITO, WARD 33(1), HOUSE NO. 819, SECTOR-5, NEW DELHI R.K. PURAM, NEW DELHI 22 (PAN: AITPC5700C) (ASSESSEE) (RESPONDENT) ASSESSEE BY :SH. CHAMAN LAL SHARMA, ADV. & SH. SURESH VERMA, CA REVENUE BY : SH. AMRIT LAL, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 17.09.2018 PASSED BY THE LD. CIT(A)-11, NEW DELHI R ELATING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS. 1. THAT THE AO/ITO, WARD 33(1), NEW DELHI, HAS ERRED I N FACTS AND LAW, IN FRAMING THE ORDERS OF ASSESSMENT DATED 29.11.2017 U/S. 147/144 OF THE INCOME TAX ACT, 1961 ASSESSING THE TOTAL INCOME AT RS. 14,90,000/-. 2. THAT THE ORDERS OF ASSESSMENT ARE BAD IN LAW. NO INDEPENDENT REASONS HAVE BEEN RECORDED AS REQUIRED U/S. 148 OF INCOME TAX ACT, 1961. THAT NO NOTICE U/S. 1 48 OF INCOME TAX ACT, 1961 WAS SERVED UPON THE ASSESSEE WITHIN THE PERIOD OF LIMITATION. 3. THAT NO LEGAL AND VALID SANCTION AS REQUIRED U/S. 1 51 OF INCOME TAX ACT, 1961 HAS BEEN OBTAINED BEFORE FRAMI NG THE ORDERS U/S. 147/148 OF INCOME TAX ACT, 1961. TH AT THE ORDERS OF ASSESSMENT ARE AGAINST THE PRINCIPLES OF NATURAL JUSTICE BECAUSE NO SHOW CAUSE NOTICE WAS ISSUED BEF ORE 2 FRAMING THE EXPARTE ORDERS OF ASSESSMENT U/S. 144 O F THE INCOME TAX ACT, 1961 AS BEST ASSESSMENT ORDER. 4. THAT THE LD. CIT(A) HAS FURTHER ERRED IN CONFIRMING SUCH ILLEGAL ORDERS AND UNWARRANTED ADDITION, HENCE, THI S APPEAL. 5. ON THE FACTS AND IN THE CIRCUMSTANCES THE ORDERS O F ASSESSMENT MAY BE CANCELLED, THE ADDITION MADE OF R S. 14,90,000/- IN THE INCOME MAY KINDLY BE DELETED. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE STATED THAT AO HAS COMPLETED THE ASSESSMENT U/S. 147/144 OF THE IN COME TAX ACT, 1961 (IN SHORT ACT) VIDE ORDER DATED 29.11.2017 WITHOU T PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND WITHOUT ADOPTING PR ESCRIBED PROCEDURE UNDER THE LAW. SIMILARLY, THE LD. CIT(A) HAS ALSO DISMISSED THE APPEAL FILED BY THE ASSESSEE WITHOUT CONSIDERING THE AVERM ENTS MADE BY THE ASSESSEE AND WITHOUT APPRECIATING THE EVIDENCES FI LED BY THE ASSESSEE. IN SUPPORT OF HIS CONTENTION, HE FILED 02 PAPER BO OKS, ONE IS HAVING THE COPY OF VARIOUS DECISIONS IN ASSESEES FAVOUR AND A NOTHER IS CONTAINING PAGES 1-14 IN WHICH THE ASSESSEE HAS ATTACHED THE C OPY OF BANK CERTIFICATE FROM PUNJAB NATIONAL BANK, CONFIRMING T HE MATURITY OF FDRS AND CREDITED IN THE ACCOUNT OF SAVITA CHOUDHARY, MO THER OF THE APPELLANT; SALE DEED FOR SALE OF PROPERTY MADE BY SHRIMATI SAV ITA CHOUDHARY MOTHER OF THE ASSESSEE FOR RS. 785000/- AMOUNT RECEIVED IN CASH; COPY OF BANK ACCOUNT WITH PUNJAB NATIONAL BANK OF SAVITA CHOUDHA RY, MOTHER OF THE ASSESSEE WHEREIN THE CASH AMOUNTS WERE DEPOSITED A ND WITHDRAWN; COPY OF BANK ACCOUNT WITH PUNJAB NATIONAL BANK OF AKANKS HA CHOUDHARY, APPELLANT/ASSESSEE AND COPY OF BANKING TRANSACTIONS IN SAVITA CHOUDHARYS A/C AND BANKING TRANSACTIONS IN AKANKSH A CHOUDHARYS A/C, WHICH WERE NOT AVAILABLE BEFORE THE AO WHILE PASSIN G THE EXPARTE ORDER AND ARE VERY ESSENTIAL FOR DETERMINATION OF THE ISS UE. HENCE, HE REQUESTED THAT THE ISSUE IN DISPUTE MAY BE SET ASID E TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WITH THE LIBERTY TO FILE THE EVIDENCES BEFORE THE AO. 3 3. LD. DR HAS NOT RAISED ANY OBJECTION ON THE REQU EST OF THE LD. COUNSEL FOR THE ASSESSEE. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS OF THE REVENUE AUTHORITIES. I FIND THAT AO HAS PASSED THE ASSESSMENT ORDER U/S. 147/144 OF THE INCOME TAX ACT, 1961 VIDE ORDER DAT ED 29.11.2017 WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASS ESSEE. SIMILARLY, THE LD. CIT(A) HAS ALSO DISMISSED THE APPEAL FILED BY THE ASSESSEE WITHOUT CONSIDERING THE AVERMENTS MADE BY THE ASSESSEE AND WITHOUT APPRECIATING THE EVIDENCES FILED BY THE ASSESSEE. I FIND THAT ASSESSEE HAS FILED 02 PAPER BOOKS, ONE IS HAVING THE COPY OF VAR IOUS DECISIONS IN ASSESEES FAVOUR AND ANOTHER IS CONTAINING PAGES 1 -14 WHICH WERE NOT AVAILABLE WITH THE ASSESSING OFFICER AT THE TIME OF FRAMING OF THE EXPARTE ORDERS, IN WHICH THE ASSESSEE HAS ATTACHED THE COPY OF BANK CERTIFICATE FROM PUNJAB NATIONAL BANK, CONFIRMING THE MATURITY OF FDRS AND CREDITED IN THE ACCOUNT OF SAVITA CHOUDHARY, MOTHER OF THE A PPELLANT; SALE DEED FOR SALE OF PROPERTY MADE BY SHRIMATI SAVITA CHOUDH ARY MOTHER OF THE ASSESSEE FOR RS. 785000/- AMOUNT RECEIVED IN CASH; COPY OF BANK ACCOUNT WITH PUNJAB NATIONAL BANK OF SAVITA CHOUDHA RY, MOTHER OF THE ASSESSEE WHEREIN THE CASH AMOUNTS WERE DEPOSITED A ND WITHDRAWN; COPY OF BANK ACCOUNT WITH PUNJAB NATIONAL BANK OF AKANKS HA CHOUDHARY, APPELLANT/ASSESSEE AND COPY OF BANKING TRANSACTIONS IN SAVITA CHOUDHARYS A/C AND BANKING TRANSACTIONS IN AKANKSH A CHOUDHARYS A/C. I FIND ASSESSEE HAS CERTIFIED WHILE FILING THIS PAPER BOOK THAT THESE PAPERS WERE NOT AVAILABLE WITH THE ASSESSING OFFICER AT TH E TIME OF FRAMING OF THE EXPARTE ORDER, WHICH ARE VERY ESSENTIAL TO ADJUDICA TE THE ISSUE IN DISPUTE. I AM NOT COMMENTING UPON THE MERITS OF THE CASE, B ECAUSE IT WILL PREJUDICE TO THE MIND OF THE AO, BUT I AM OF THE V IEW THAT THE AFORESAID DOCUMENTARY EVIDENCES REQUIRE THOROUGH INVESTIGATIO N AT THE LEVEL OF THE ASSESSING OFFICER ON THE ISSUE IN DISPUTE. THEREFO RE, IN THE INTEREST OF JUSTICE, THE ISSUES IN DISPUTE ARE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE SAME, AS PER LAW, AFTER GIVIN G ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND AFTER CONSIDERIN G THE DOCUMENTARY 4 EVIDENCES TO BE FILED BY THE ASSESSEE. ASSESSEE I S ALSO DIRECTED THROUGH HER COUNSEL TO FULLY COOPERATE WITH THE ASSESSING O FFICER IN THE PROCEEDINGS AND DID NOT TAKE ANY UNNECESSARY ADJOU RNMENT. HOWEVER, SHE IS AT LIBERTY TO FILE ANY EVIDENCE BEFORE THE A O TO SUBSTANTIATE HER CASE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 11/11/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 11/11/2019 SRB COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 5