Nirmal Kaur, Gr. Noida V. ITO, Ward-2, Kurushetra

ITA 7742/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5729 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 147; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7742/DEL/2018 ASSESSMENT YEAR: 2010-11 NIRMAL KAUR, H-27, ALPHA-II, NOIDA. PAN: BHXPK9877J VS. ITO, WARD-2, KURUKSHETRA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PAWAN KUMAR, CA & SHRI SANJAY KUMAR, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 06.05.2019 DATE OF PRONOUNCEMENT : 06.05.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 21 ST AUGUST, 2018 OF THE CIT(A), KARNAL, RELATING TO ASS ESSMENT YEAR 2010-11. 2. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER OF THE CIT(A) IN CONFIRMING THE ADDITION OF RS.5,65,800/- MADE BY THE ASSESSING OFFICER IN THE EX PARTE ORDER PASSED BY HIM. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. THE CASE WAS PICKED UP FOR VERIFICATION OF FINANCIAL TRANSACTION I.E., SECURITY TRANSACTION DURING THE ITA NO.7742/DEL/2018 2 F.Y. 2009-10 RELEVANT TO ASSESSMENT YEAR 2010-11. SINCE THE ASSESSEE FAILED TO FURNISH THE REQUISITE INFORMATION, PROCEEDINGS U/S 147 OF T HE ACT WERE INITIATED AND NOTICE U/S 148 WAS ISSUED. THE ASSESSEE NEITHER FILED ANY RET URN OF INCOME NOR FILED ANY WRITTEN SUBMISSION. THE CASE WAS, AGAIN, FIXED FOR A NUMBE R OF TIMES, BUT, THERE WAS NO COMPLIANCE. THE ASSESSING OFFICER, THEREAFTER, PAS SED THE ORDER U/S 144 R.W. SECTION 147 OF THE IT ACT DETERMINING THE TOTAL INCOME AT R S.5,65,800/-. SINCE NONE APPEARED BEFORE THE CIT(A), THE LD.CIT(A), IN THE EX PARTE O RDER PASSED BY HER, DISMISSED THE APPEAL FOR NON-PROSECUTION. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS AN ADMITTED FACT THAT THE ASSESSEE NEITHER APPEARED BEFORE THE ASSESSING OFFICER AND FILED THE REQUISITE DETAILS NOR APPEARED BEFORE THE CIT(A) FOR WHICH BOTH THE LOWER AUTHORIT IES HAVE PASSED EX PARTE ORDER. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT( A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AN D COOPERATE IN CONCLUDING THE HEARING FAILING WHICH THE LD.CIT(A) IS AT LIBERTY T O PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ITA NO.7742/DEL/2018 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 06.05.2019. SD/- (R.K. PANDA) ACCOUNTANT MEMFBER DATED: 6 TH MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI