Asha Rani Gupta, New Delhi V. ITO ward-7(2), New Delhi

ITA 8784/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8723 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Capital Gains
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 2 : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 8784 /DEL/201 9 ASSESSMENT YEAR : 20 1 1 - 12 ASHA RANI GUPTA, 9/9, SOUTH PATEL NAGAR, NEW DELHI. PAN: A HXPG4460G VS ITO, WARD - 7 ( 2 ) , NEW DELH I. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI VIJAY KUMAR KATARIA, SR . DR DATE OF HEARING : 2 8 . 07 . 20 2 1 DATE OF PRONOUNCEMENT : 28 . 0 7 . 20 2 1 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 02.09. 201 9 OF THE CIT(A) - 3 , NEW DELHI, RELATING TO ASSESSMENT YEAR 20 1 1 - 12 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE THROUGH RPAD. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASI S OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3 . ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITION S MADE ITA NO. 8784 /DEL/201 9 2 BY THE AO AND DETERMINING T HE TOTAL INCOME OF THE ASSESSEE AT RS.15,00,342/ - AS AGAINST THE RETURNED INCOME OF RS.1,88,500/ - . 4 . FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A N INDIVIDUAL AND FILED HER RETURN OF INCOME ON 13.01 . 2012 DECLARING THE INCOME AT RS.1,88,500/ - . THE AO COMPLETED THE ASSESSMENT U/S 144/147 OF THE ACT ON 17 TH DECEMBER, 2018 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.15,00,342/ - WHEREIN HE MADE AN ADDITION OF RS.12,86,120/ - ON ACCOUNT OF UNEXPLAINED CASH CREDIT AND BOGUS CAPITAL GAINS AND RS .25,722/ - ON ACCOUNT OF COMMISSION PAID FOR ARRANGING ACCOMMODATION ENTRY. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPITE THREE OPPORTUNITIES GRANTED BY SENDING NOTICE THROUGH E - MAIL, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, DISMIS SED THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6 . I HAVE HEARD THE LD. DR AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). IT IS AN ADMITTED FACT THA T DUE TO NON - SUBMISSION OF REQUISITE DETAILS, THE AO PASSED THE ORDER U/S 144/147 OF THE ACT DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.15,00,342/ - AS AGAINST THE RETURNED INCOME AT RS.1,88,500/ - . SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A ) DESPITE THREE NOTICES SENT BY E - MAIL, THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED BY THE ASSESSEE. CONSI DERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF ITA NO. 8784 /DEL/201 9 3 JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY 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 CIT(A) AND EXPLAIN HER CASE WITHOUT SEEK ING ANY ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RES ULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . P RONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 28 .07 .20 21 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 28 TH J ULY, 20 21 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI