MEENAKSHI SAWHNEY,GURGAON, HARYANA V. .ADDL., JOINT, DCIT, ACIT, INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 3604/DEL/2023

AI Insights

The case involves Meenakshi Sawhney, an individual assessee, who faced a high tax demand and was unable to effectively present her defense before the lower tax authorities. The Income Tax Appellate Tribunal (ITAT) in Delhi, presided over by Shri G.S. Pannu and Shri Anubhav Sharma, decided to restore the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] for a fresh decision on merits. This decision was based on the grounds that the assessee had not received adequate opportunity or documentation from the Assessing Officer (AO) to prepare her case, and thus, the CIT(A) should re-examine the case after allowing the assessee to present additional evidence.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 23777 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: BELDEV RAJ; MANEESH UPNEJA
• Keywords: Additional evidence; Reassessment proceedings
• Section: 147; 148

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3604/Del/2023 Assessment Year: 2015-16 Meenakshi Sawhney, B-102, Caitriona, Ambience Island, Gurgaon – 122 001, Haryana. PAN: ABIPS6533K Vs Addl., Joint, DCIT, ACIT, ITO, National Faceless Assessment Centre, Delhi. (Appellant) (Respondent) Assessee by : Shri Beldev Raj, CA & Shri Maneesh Upneja, CA Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 22.12.2023 Date of Pronouncement : 22.12.2023 ORDER PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The matter is listed before us for early hearing. The ld. AR has pointed out that there is a high tax demand against an individual assessee who is a women and who was unable to effectively present the statement of defence before the ld. tax authorities below. Therefore, early hearing be granted. ITA No.3604/Del/2023 2 3. During the course of hearing, it came up that the assessment order was passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessment order also reflect that by letter dated 03.08.2021, the assessee had asked for reasons as recorded u/s 148 of the Act for initiating reassessment proceedings and documents moved to seek approval from higher authorities u/s 151 of the Act, as the case is more than four years old and has been submitted to regular assessment u/s 143 of the Act and, further, an opportunity for inspection of the record was also sought. The assessment order is silent on the fact if the documents were supplied to the assessee and it merely mentions that further opportunity was given for hearing by video conferencing which the assessee has not attended. 4. Similarly, before the CIT(A), the assessee’s case was not represented and that ld. CIT(A) mentions that as no written submissions/information/documents have been received from the assessee/appellant, therefore, there was no material available on record to warrant interference in the order of the ld. AO and appeal of the assessee was dismissed. Ld. AR has submitted that assessee did not have any documents and information from the AO to make submissions so before Ld. CIT(A) grounds were not sufficiently supported and that now assessee has all the relevant material for which assessee will seek indulgence of Tribunal for admission of additional evidence or in case matter is restored to Ld. CIT(A) then additional evidence will be filed there. ITA No.3604/Del/2023 3 5. In the light of the aforesaid facts and circumstances, we are of the considered view that no purpose would be served by allowing mere early listing of the appeal and the ends of justice will be met if we restore the issue on merits before the ld.CIT(A) and let the CIT(A) decide the issue on merits after giving an opportunity to the assessee to substantiate the grounds on the basis of substantive material and evidences, to be admitted in due course of law. 6. Accordingly, the appeal is allowed for statistical purposes and the issue on merits is restored to the file of the ld.CIT(A) to decide the issue on merits afresh after giving opportunity of hearing to the assessee in the light of the above observations of this Bench. Order pronounced in the open court on 22.12.2023 on the conclusion of hearing. Sd/- Sd/- (G.S. PANNU) (ANUBHAV SHARMA) VICE PRESIDENT JUDICIAL MEMBER Dated: 22nd December, 2023. dk ITA No.3604/Del/2023 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi "