RANI GARG,CHANDIGARH V. INCOME TAX OFFICER, WARD-2(1), CHANDIGARH

ITA 59/CHANDI/2024

AI Insights

The case involves an appeal by Rani Garg against the order of the Commissioner of Income Tax (Appeals), which dismissed her appeal for not filing a return of income and not paying the required advance tax. The tribunal noted that the assessee had mistakenly used an old PAN for a transaction, leading to confusion. The tribunal decided to remand the case back to the CIT(A) for a detailed examination of the assessee's submissions and proper adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28812 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Capital Gains; TDS

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 59/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2018-19 Rani Garg, H. No. 260-C, Sector 9, Chandigarh 160009 Vs. बनाम The ITO, Ward 2(1), Chandigarh èथायी लेखा सं./PAN No: AQFPG9951R अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( Physical Hearing) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Parikshit Aggarwal, CA राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 05.12.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 07.01.2025 आदेश/Order Per Krinwant Sahay, A.M.: Appeal in this case has been filed by the Assessee against the order dated 22.11.2023 passed by ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for A.Y. 2018-19 59-Chd-2024 – Rani Garg, Chandigarh 2 2. Grounds of appeal are as under:- 3. At the outset, ld. Counsel for the Assessee brought it on record the findings given by the ld. CIT(A) in his appeal order which is as under:- “4. Since the appellant has not filed return of income as well as not paid an amount of equal to the amount of advance tax which was payable by it, present appeal is not liable to be admitted. The appeal is infructuous and is, therefore, dismissed.” 4. The ld. Counsel submitted before the Bench that the ld. CIT(A) has dismissed the appeal without hearing the Assessee. 5. The ld. DR relied on the order of the CIT(A). 6. We have considered the findings of the CIT(A) in his appeal order and we find that ld. CIT(A) has mentioned that appellant has not filed return of income nor the required advance tax was paid, therefore, he has dismissed the appeal treating it as not admissible u/s 249(4) of the Act. In fact, the A.O. in assessment order has given his findings that there is some dispute regarding the use of different PAN by the Assessee. It is clear from the Assessee’s reply to A.O. which is as under: - 59-Chd-2024 – Rani Garg, Chandigarh 3 “4. The assessee vide letter dated 27.02.2023 which was received through receipt counter on 27.02.2023 filed the reply, which is as under:- \"With reference to the aforementioned subject we may inform you that the assessee is resident of Sector 9 Chandigarh and has been regularly filing her Income tax return for the past previous years. For the assessment year 2018-19, the assessee had filed here return of income as on 29.10.2018 showing income from the sale of immovable property under the head capital gains and the same is in accordance with the receipts mentioned in your notice dated 07.02.2023. The assessee has also taken credit of TDS amounting to 70,232/- in relation to the above transaction which had been deducted by the purchaser o the said immovable property and deposited tax amounting to Rs.4,78,567/- on capital gain. We may further inform you that the assessee had been the recipient of your notice under the PAN AIMPG8128P. This had happened as the assessee had erred by providing the purchaser with her old PAN number (AQFPG9951R) and the TDS had been deducted on the same. It is hereby informed for our kind information that such old PAN has not been used by the assessee for any other purposes and all the returns of income for the previous assessment years have been filed by her under her current PAN AIMPG8128P. 59-Chd-2024 – Rani Garg, Chandigarh 4 In the light of the above-mentioned facts, it is pertinent to mention here that the assessee has no undisclosed income in the relevant assessment year and the receipts highlighted in the notice had been correctly reflected and accounted for in the return of income.\" 7. The ld. Counsel for the Assessee submitted that there is some mistake committed by the Assessee while using the old PAN which otherwise was not used by the Assessee and, therefore, the problem arises. Instead of making enquiry and verification of the same, the ld. A.O. has simply rejected the submissions of the Assessee. The ld. CIT(A) has also not considered the details filed by the Assessee, therefore, ld. counsel requested that the matter may be remanded back to the CIT(A) with a direction to make enquiry regarding the claim of the Assessee. 8. We have considered the findings of the Assessing Officer in the assessment order and the issue of rejection and dismissal of appeal by the ld. CIT(A). We find that contention / submission of the Assessee should have been thoroughly enquired into before passing any such order. Accordingly, we are inclined to remand it back to the CIT(A) for adjudication afresh after considering the submissions of the Assessee on merit, in accordance with law, on affording due and adequate 59-Chd-2024 – Rani Garg, Chandigarh 5 opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 9 In the result, the appeal stands allowed for statistical purposes. Order pronounced on 07.01.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "