KIRAN BALA,FARIDABAD V. ITO WARD 1.4, FARIDABAD

ITA 120/DEL/2024

AI Insights

The case involves an appeal by the Assessee, Kiran Bala, against the order of the Ld. CIT(Appeals)-NFAC, Delhi, which sustained an addition of Rs.14,66,100 under section 69A of the Income Tax Act for the Assessment Year 2012-13. The Assessee argued that the addition was erroneous and that she was not provided sufficient opportunity to be heard, particularly noting that two of the hearing dates coincided with the pandemic period when she was facing personal difficulties. The Assessee's counsel also highlighted issues with the delivery of notices due to her relocation post-retirement during the pandemic, leading to non-compliance with the notices from the CIT(Appeals). The Ld. DR did not object to the restoration of the case for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312247 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Keywords: Opportunity of being heard

Judgement Text

"I.T.A.No.120/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.120/Del/2024 िनधा रणवष /Assessment Year: 2012-13 KIRAN BALA D-316, Piyush Height, Kheri Kalan, Sector-88, Faridabad, Haryana. बनाम Vs. ITO, Ward1(4), Faridabad, Haryana. PAN No.ABHPB2332C अपीलाथ\u0012 Appellant \u0014\u0015यथ\u0012/Respondent िनधा\u0007\bरतीक ओरसे /Assessee by None राज\u0012वक ओरसे /Revenue by Shri Om Parkash, Sr. DR सुनवाईक तारीख/ Date of hearing: 25.04.2025 उ\u0018ोषणाक तारीख/Pronouncement on 28.04.2025 आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 09/11/2023 for the AY 2012-13 in sustaining the addition made u/s 69A of the Act. Assessee in her appeal raised the following grounds: - 1. “On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition on account of Rs.14,66,100/- under section 69A of the Act. 2. On the facts and in the circumstances of the case the Ld. CIT(A) did not provide sufficient opportunity of being heard only three times opportunity was given out of 3 times 2 times was part of pandemic covid when appellant facing bad time of her life. I.T.A.No.120/Del/2024 2 3. The addition of Rs.14,66,010/- to the returned income is erroneous, unnecessary, and contrary to the facts and circumstances of the case and applicable legal pronouncement.” 2. Though the Ld. Counsel did not appear today when the appeal is fixed for clarification, when the matter was heard on 05.08.2024 the Ld. Counsel for the Assessee submitted that appeal of the Assessee was disposed of by the Ld. CIT(Appeals)-NFAC, with providing adequate opportunity of being heard to the Assessee. Referring to page 3 of the Ld. CIT(Appeals) order, the Ld. Counsel submits that the first two dates of hearing are in the month of March and May, 2021 which is during pandemic period and the third date of hearing was fixed in the month of November, 2023. The Ld. Counsel submitted that the Assessee had shifted her residence after retirement during pandemic period and no notices have been served on the Assessee and the Assessee is not aware of the hearing notices and therefore could not comply with the notices issued by the Ld. CIT(Appeals). Ld. Counsel for the Assessee also submits that the assessment was also made as a best judgment assessment since none of the notices issued by the Assessing Officer were received by the Assessee. Therefore, the Ld. Counsel submitted that the matter may be restored to the file of the Ld. CIT(Appeals) for fresh I.T.A.No.120/Del/2024 3 adjudication on merits after providing adequate opportunity of being heard. 3. Ld. DR has no serious objection. 4. On perusing the orders of the authorities below and the affidavit filed before me, it is observed that the Ld. CIT(Appeals) provided three opportunities to the Assessee, two opportunities were given during pandemic period i.e. in the month of March and May, 2021 and finally one last opportunity was given on 02/11/2023. It is the contention of the Assessee that after retirement during pandemic period she had shifted her residence and therefore the notices could not be served. Therefore, in the interest of justice, this appeal is restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity of being heard to the Assessee. The Assessee is directed to provide her new address for service of notices by the Ld.CIT(A) and cooperate with the proceedings. 5. In the result, appeal of the Assessee is allowed for statistical purpose. Order pronounced in the open court on 28/04/2025 Sd/- (C.N. PRASAD) JUDICIAL MEMBER I.T.A.No.120/Del/2024 4 Dated: 28.04.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "