Charu Bajaj, Noida V. ITO, Ward-1(2), NOida

ITA 8161/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5407 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-12-2018
• 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.8161/DEL/2018 ASSESSMENT YEAR: 2009-10 CHARU BAJAJ, 2302, ATS GREENS-II, PLOT A-58, SECTOR-50, NOIDA. PAN: AGHPB4931E VS. ITO, WARD-1(2), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VARUN JAIN, CA & MS GUNJAN JAIN, CA REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 13.08.2019 DATE OF PRONOUNCEMENT : 16.08.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 29 TH JUNE, 2018 OF THE CIT(A)-1, NEW DELHI, RELATING TO ASSESS MENT YEAR 2009-10. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND ON THE BASIS OF THE AIR INFORMATION RECEIVED FROM CIT (CIB), KAN PUR, THAT THE ASSESSEE HAS PURCHASED A PROPERTY FOR RS.62 LAKHS ON 29 TH AUGUST, 2008, THE ASSESSING OFFICER ISSUED VERIFICATION LETTERS TO EXAMINE THE SOURCE O F INVESTMENT MADE BY THE ASSESSEE. HOWEVER, NO RESPONSE WAS RECEIVED FROM THE SIDE OF THE ASSESSEE FOR WHICH THE ITA NO.8161/DEL/2018 2 ASSESSING OFFICER REOPENED THE CASE OF THE ASSESSEE AS PER THE PROVISIONS OF SECTION 147 OF THE ACT BY RECORDING REASONS AND, THEREAFTER , NOTICE U/S 148 WAS ISSUED. SINCE THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESS EE, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 144 OF THE IT ACT DETE RMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.11,59,000/- BEING 50% SHARE OF THE A SSESSEE IN THE PROPERTY SO PURCHASED. SINCE THERE WAS NO APPEARANCE BEFORE TH E CIT(A), THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED BY THE ASSESSEE. 3. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH SI DES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT D UE TO NON-APPEARANCE OF THE ASSESSEE BEFORE THE ASSESSING OFFICER AS WELL AS THE CIT(A), BOTH THE LOWER AUTHORITIES HAVE PASSED EX PARTE ORDERS. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE TH E ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTU NITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER WITHOUT SEEK ING ANY ADJOURNMENT UNDER ANY PRETEXT AND SUBSTANTIATE HER CASE, FAILING WHICH TH E ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRE CT ACCORDINGLY. THE GROUNDS OF APPEAL TAKEN BY THE ASSESSEE ARE ACCORDINGLY ALLOWE D FOR STATISTICAL PURPOSES. ITA NO.8161/DEL/2018 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 6.08.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 16 TH AUGUST, 2019 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI