Savita, Delhi V. ITO, Ward-38(4), New Delhi

ITA 95/DEL/2023

AI Insights

The case involves an appeal by Savita against the order of the Commissioner of Income-tax (Appeals)-13, New Delhi, which confirmed the addition made by the Assessing Officer regarding unexplained investment in property. The Assessing Officer had initially reopened the case under Section 148 of the Income-tax Act due to non-filing of the income tax return and a significant property purchase. Despite notices under Section 142(1), the assessee did not comply, leading to an ex parte assessment. The Tribunal, after reviewing the circumstances and the lack of representation for the assessee, decided to remit the case back for a fresh assessment, ensuring the assessee's right to a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113607 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 10-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 69; 148; 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH :G: DELHI) BEFORE SHRI C.M. GARG, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 95/Del/2023 Assessment Year: 2010-11 Savita, H. No. 23, Village Singhola Narela, North West Delhi, Delhi-1100 40 (PAN:FFXPS9245Q) Vs. ITO, Ward-38(4), New Delhi (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Anuj Garg –SR. DR Date of Hearing : 11.09.2023 Date of Pronouncement : 11.09.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER : This appeal filed by the assessee is against the order of learned Commissioner of Income-tax(Appeals)-13, New Delhi, Appeal No. 346/17- 18 dated 25.01.2019 against the order under Section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 26.12.2017 passed by ITO, Ward-38(4), New Delhi for the assessment year 2010-11. 2. Before us, none appeared on behalf of the assessee. However, on perusal of the orders of both, learned Assessing Officer and learned 2 ITA No.95/Del/2023 Savita, Delhi- AY: 2010-11 Commissioner of Income-Tax(Appeals), we note that they have been passed ex parte qua the assessee. With the assistance of learned Sr. DR, we are inclined to take up the matter ex parte qua the assessee, by considering the material on record. 3. Brief facts as noted from the impugned orders are that case of assessee was reopened under Section 148 since she had not filed income tax return for the year under consideration and had purchased property for a consideration of Rs.53,00,000. In order to make inquiry on this purchase transaction, learned Assessing Officer issued notice under Section 142(1) on several occasions which remained unattended. Only on one occasion, CA Govind Kumar attended and filed a letter dated 07.12.2017 along with agreement to sell and sought adjournment. Thereafter, nobody attended nor any application for adjournment was filed. Owing to non-compliance by the assessee, learned Assessing Officer proceeded to complete the assessment by making an addition of Rs.55,12,000 in respect of purchase of immoveable property by treating it as unexplained investment under Section 69 of the Act. Aggrieved assessee went in appeal before the learned Commissioner of Income- Tax(Appeals). 4. Learned Commissioner of Income-Tax(Appeals) disposed of the appeal and confirmed the addition made by the learned Assessing Officer 3 ITA No.95/Del/2023 Savita, Delhi- AY: 2010-11 by noting that none attended to explain or challenge the finding of the learned Assessing Officer. Aggrieved, assessee is in appeal before the Tribunal. 5. Considering the above stated facts and material on record, in the interest of justice and fair play, we find it proper to remit the matter back to the file of the learned Assessing Officer for de novo assessment by giving reasonable opportunity of hearing to make her submission in support of her claim. Assessee is also directed to be diligent to attend the date of hearings fixed by the learned Assessing Officer and make the required submission, failing which learned Assessing Officer may proceed to complete the assessment in accordance with the provisions of the law. Accordingly, ground taken by the assessee is allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 11.09.2023. Sd/- Sd/- (C.M. Garg) (Girish Agrawal ) Judicial Member Accountant Member Dated: 11 th September, 2023 *Mohan Lal* 4 ITA No.95/Del/2023 Savita, Delhi- AY: 2010-11 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR: ITAT By Order Assistant Registrar ITAT, Delhi Benches, New Delhi