Anjali Singla, New Delhi V. ITO, Ward-47(4), New Delhi

ITA 737/DEL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2429 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 01-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AASTHA LAKSHMI
• Assessee Lawyers: S K GUPTA
• Keywords: Opportunity of being heard; Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: FRIDAY , NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 73 7 /DEL/2019 A.Y. 20 12 - 13 SMT. ANJALI SINGLA C - 47/2, PART A, GROUND FLOOR BACK SIDE GALI, LAWRENCE ROAD KESHAV PURAM NEW DELHI 110 035 PAN: BKJPS4496L VS . ITO, WARD 47(4) NEW DELHI 110 002 S .A.NO. 236 /DEL/201 9 ( ARISING OUT OF ITA NO. 737 /DEL/201 9 ) A.Y. 20 1 2 - 13 SMT. ANJALI SINGLA C - 47/2, PART A, GROUND FLOOR BACK SIDE GALI, LAWRENCE ROAD KESHAV PURAM NEW DELHI 110 035 PAN: BKJPS4496L VS . ITO, WARD 47(4) NEW DELHI 110 002 (APPELLANT) (RESPONDENT) APP LICANT BY SH. SK GUPTA, C.A. RESPONDENT BY MS. AASTHA LAKSHMI, SR.D.R. DATE OF HEARING 08/03/2019 DATE OF PRONOUNCEMENT 13 /03/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER PRESENT STAY APPLICATION HAS BEEN FILED BY ASSESSEE SEEKING STAY OF OUTSTANDING DEMAND AMOUNTING TO RS. 1,60,52,740 / - . LD.AR SUBMITTED THAT THE ASSESSMENT ORDER AS WELL AS ORDER OF LD.CIT (A) HAS BEEN PASSED WITHOUT GIVING AN OPPORTUNITY TO ASSESSEE OF BEING ITA 737/DEL/2019 AY:2012 - 13 MRS.ANJALI SINGLA, N.DEL VS. ITO, WARD 47(4), N.DEL SA NO.236/DEL/19(ARISING OUT OF ITA 737/DEL/19) MRS.ANJALI SINGLA 2 HEARD. HE SUBMITTED THAT ORDERS PASSED BY AUTHORITIES BELOW ARE EX PARTE ORDERS. 2. UPON A QUERY BEING RAISED BY THE BENCH REGARDING REASON FOR NON - APPEARANCE OF ASSESSEE, OR H ER REPRESENTATIVES BEFORE AUTHORITIES BELOW, LD.AR SUBMITTED THAT REPRESENTATIVES OF ASSESSEE W ERE BUSY WITH SALE OF MOVABLE AND IMMOVABLE ASSETS OWNED BY ASHIRVAD JEWELLERY HOUSE CHARGED TO BANK THROUGH E - AUCTION UNDER THE SECURITIZATION AND RECONSTRUCTION OF FINANCIAL ASSETS AND ENFORCEMENT OF SECURITY INTEREST ACT AT THE TIME WHEN ASSESSMENT PROCEEDINGS WERE GOING ON. LD.A.R. RELIED ON PUBLIC NOTICE FOR SALE OF ASSETS BY BANK OF MAHARASHTRA TO WHOM DUES ARE OUTSTANDING OF RS.9,90,48,371/ - ALONG WITH PENAL INTEREST @2% PER ANNUM, WAS PENDING PAYABLE BY M/S ASHIRVAD JEWELLERY HOUSE. IT HAS BEEN SUBMITTED BY LD.AR THAT OPPORTUNITY MAY BE G RANTED TO ASSESSEE TO PRESENT ITS CASE ALONG WITH NECESSARY EVIDENCE AND DOCUMENTS IN RESPECT OF ITS CLAIM. LD.SR.DR VEHEMENTLY SUBMITTED THAT, NO DEPOSITS HAVE BEEN MADE BY ASSESSEE AGAINST OUTSTANDING DEMAND TILL DATE, AND THEREFORE, BLANKET STAY MAY NOT BE GRANTED TO ASSESSEE. 3. WE HAVE PERUSED RECORDS PLACED BEFORE US IN LIGHT OF ARGUMENTS ADVANCED BY BOTH SIDES. 4. IT IS OBSERVED THAT AUTHORITIES BELOW PASSED EX - PARTE ORDER AND ASSESSEE HAS NOT OBTAINED OPPORTUNITY OF BEING HEARD BEFORE THE A UTHORITIES BELOW. WE ARE THEREFORE INCLINED TO SET ASIDE THE ISSUE BACK TO FILE OF LD.AO FOR DE - NOVO ASSESSMENT BY GRANTING PROPER OPPORTUNITY TO ASSESSEE. ASSESSEE IS DIRECTED TO FILE ALL ITA 737/DEL/2019 AY:2012 - 13 MRS.ANJALI SINGLA, N.DEL VS. ITO, WARD 47(4), N.DEL SA NO.236/DEL/19(ARISING OUT OF ITA 737/DEL/19) MRS.ANJALI SINGLA 3 REQUISITE DETAILS AS CALLED FOR IN RESPECT OF CLAIMS MADE AND COO PERATE IN COMPLETING OF ASSESSMENT. 5. WE ACCORDINGLY ALLOW GROUNDS RAISED BY ASSESSEE IN THE APPEAL FOR STATISTICAL PURPOSES. 6. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 7. AS WE HAVE ALREADY SET ASIDE THE ISSUE BAC K TO LD. AO FOR DE - NOVO ASSESSMENT, THE STAY APPLICATION FILED BY ASSESSEE BECOMES INFRUCTUOUS. 8. A CCORDINGLY THE SAME STANDS DISMISSED AS INFRUCTUOUS. P R O N O U N C E D I N O P E N C O U R T O N 1 3 / 3 / 2 0 1 9 . S D / - S D / - (R.K.PANDA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 3 T H MARCH, 2019 . *GMV ITA 737/DEL/2019 AY:2012 - 13 MRS.ANJALI SINGLA, N.DEL VS. ITO, WARD 47(4), N.DEL SA NO.236/DEL/19(ARISING OUT OF ITA 737/DEL/19) MRS.ANJALI SINGLA 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT, DELHI BENCHES, NEW DELHI