NIDHI BAJPAI, NOIDA V. ITO, WARD- 2(3), NOIDA

ITA 755/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4933 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.755/DEL/2018 ASSESSMENT YEAR : 2010-11 NIDHI BAJPAI, PRADEEP & CO., 7, NAVYUG MARKET, GHAZIABAD, UTTAR PRADESH. VS. ITO, WARD- 2(3), NOIDA. PAN : AFIPB1426Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR DATE OF HEARING : 02-08-2018 DATE OF PRONOUNCEMENT : 03-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 29.09.2017 OF CIT(A)- I, NOIDA RELATING TO ASSESSME NT YEAR 2010-11. 2. LEVY OF PENALTY OF RS.1,29,000/- U/S 271(1)(C) O F THE I.T. ACT, 1961 BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT( A) IS THE ONLY ISSUE RAISED BY THE ASSESSEE IN THE GROUNDS OF APPEAL. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASI S OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 4. A PERUSAL OF THE ORDER OF THE LD. CIT(A) SHOWS T HAT THERE WAS NON- APPEARANCE BEFORE THE LD. CIT(A) FOR WHICH HE HAS P ASSED THE EX-PARTE ORDER CONFIRMING THE PENALTY LEVIED BY THE ASSESSING OFFI CER U/S 271(1)(C) ON ACCOUNT 2 ITA NO.755/DEL/2018 OF ADDITION MADE U/S 68 IN RESPECT OF THE UNEXPLAIN ED CASH DEPOSIT IN THE BANK ACCOUNT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THIS ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE MORE OPPORTUNITY TO THE ASSE SSEE TO SUBSTANTIATE HER CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE LD. CIT(A) WITHOUT SEEKING ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH , THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 03 RD AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 03-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI