Mukta Rashmi Goel, USA V. DCIT International Taxation Cirlce, Gurgaon

ITA 972/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6343 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 03-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B.K. NOHRIA
• Section: 2; 43; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER आयकर अपील सं./I.T .A. No. 972/Del/ 2020 ( नधा रण वष / Ass e ss me nt Ye ar : 2010- 11) M ukt a R as h mi G o el C/ o K u mar N o h ri a & C. A . H . N o . 1472 , S e ct o r -22 -B, Ch an d ig ar h, C ha nd i ga r h बनाम/ V s . D CI T I nt er na t i o na l T a xa t i on Ci r cl e G ur ga on थायी लेखा सं./जीआइआर सं./P A N / G I R N o . A N D PG 3 7 8 5 G (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. B. K. Nohria, CA यथ क ओर से / Respondent by : Shri Sanjay Kumar, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 13/06/2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 17 /06/2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: The ca pti oned a ppeal has be en fi le d at the ins t ance of t he as s es s ee a gai nst the or der of the Co mmi s si oner of Inc o me Tax (Appea ls )-43, New D el hi (‘C IT( A)’ in s hort) , dat ed 11.06.2019 conc erni ng AY 2010- 11. 2. The a s se s se e has rai s ed the f oll owi ng grounds of a ppeal :- 1. That on the f act s and i n the c ir cums tanc es of the cas e t he Le arne d CTI (A ) – 43 New Del hi has e r red in l aw and fac ts i n upholdi ng the cont ent ion of l ear ned AO due t o non-atte ndance of the appel lant whe re as t he appel lant has not r ece iv ed any noti ce of heari ng e ither t hrough pos t or thr ough e mai l or any mes s age on the mobil e no. ment ione d in the appe al f orm no.35. 2. That on the f act s and i n the c ir cums tanc es of the cas e t he Le ar ned CI T (A)– 43 Ne w Del hi has e r red in law and f ac ts in upholdi ng the c onte ntion of the l ear ned AO wit hout r ec or ding any findings. 3. That on the f act s and i n the c ir cums tanc es of the cas e t he Le arne d CIT (A )- 43 Ne w De lhi has er r ed i n law and f ac ts in upholdi ng the c onte ntion of the l ear ned AO i n adding Rs. 5,00, 000/- without any ev ide nce that t he s ame has be en de pos it ed by the appell ant in he r bank acc ount and i ncome of t he appe llant as per Sec ti on 2 (240 of t he Income Tax Ac t, 1961. 4. That t he appel lant r es er ve s the r ight t o add, amend or de le te one or mor e of the gr ounds of appeal be for e the appeal is dis pos ed of f. 3. When t he ma tt er was ca ll ed for heari ng, the Ld. Couns el for t he a s se sse e submi t te d t hat the as se ss e e is a non res ide nt and cons e quent l y t he noti ces se nd t o her at l ocal a ddres s of I ndia we re not rec ei ved b y her and s he was not pri v y t o ongoi ng proce edi ngs . Hence , t he a ll eged undis cl os ed inco me of Rs. 5 l acs was adde d in t he hands of the a s se s se e ex -par te wit hout a n y de fenc e offe red bef ore the As se s sing Offi ce r. The C IT( A) al s o pa ss ed expa rt e order wit hout the expl ana ti on of t he as ses s ee on t he sourc e of al le ged undi sclos ed i nco me . 4. The Ld. Couns e l for the ass es s ee thus cont ende d t hat bot h t he orde rs of the l owe r a uthori t ies are pa ss e d e xpar te wit hout an y opportunit y to the as s es s ee t o put up her de fence sui ta bl y. The Ld. Couns el for the as se s se e thus ur ged for r es tora ti on of t he appea l bef ore the As s es s ing Off ice r wit h a re ques t for s e rvic e of notice at fol lowing addr ess : - Mr s. Mukt a Rashmi Goel C/o M/ s. Ku mar N ohria & Co. Chart er ed Ac count ants House No. 1472, Ground Fl oor, Sec tor- 22 B Chandi garh- 160022 t o de fend its posi tion on la w and fa cts . 5. The Ld. DR on the ot her hand, re li ed upon t he order of t he l ower aut horit i es and sub mi tt ed that t he de part ment has s e rved t he not ic e a t t he a ddres s as pr ovi ded and t here is no obli gati on on t he par t of the r evenue to s erve t he notice out s ide t he t erri t or y of I ndia . It i s the dut y of t he as s es se e to i nfor m the depa rtme nt on t he loca l addr es s i n India for prope r se rvic e of noti ce a nd re mai n vigi la nt for her ta x mat ter s. It wa s t hus s ub mi tt ed t hat no f ault c an be found wit h t he ac ti on of the r evenue a uthorit ie s. 6. In t he li ght of respe ct ive s ubmis s ions fr o m t he a sse ss ee as wel l as reve nue, it i s mani fes t t hat bot h the c oncurr ent orde rs of t he re venue aut horit ies are pas s ed expar t . The noti ces wer e c lai me d to have be en s erved on the loca l addre ss provide d but howeve r, t he as s es s ee cl ai ms t o be not priv y to suc h not ic e r es ult ing in co mple ti on of t he proce edi ngs in the abs e nce of the as s es se e and cons e quent l y wi t hout an y oppor tunit y. In t he pec uliar ci rc u mst anc es , we cons ide r it expe die nt to res tore t he ma tt er ba ck t o the fil e of the Ass e ss i ng Offi cer t o e nabl e the as s es s ee t o a vai l a fre s h opport unit y t o defe nd he r ca s e a nd adduc e r equisi te evi denc e and e xpla nati on. This wi ll pro mot e the s a cros ce nt pri nci ples of nat ura l jus ti ce and pre vent mi sc arri age of j ust i ce. The a ss es s ee is however c aut ione d to ensure proper a tt enda nce i n the proce edings and e nsure c ompl i anc e of the re quire ment s a s cal l ed for b y t he re venue a uthori ti es . 7. Cons equent l y, the order of t he CI T(A) is s e t a side and t he ma tt er i s re st ored t o the fi le of the AO. 8. In t he re s ult , the capt ione d appe al of the as s ess ee is al lowed for s ta tis ti ca l purpos e. Sd/- Sd/- (ANUBH AV SH ARM A) (PR ADIP K UM AR K EDIA) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated: 17/06/2022 *Neha, Sr. Private Secretary Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 17/06/2022