SMT. SANGEETA,GURGAON vs. ITO, GURGAON

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ITA 6373/DEL/2016Status: HeardITAT Delhi21 March 2022AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was denied sufficient opportunities by the lower authorities. Therefore, in the interest of justice, the issue was restored to the AO for a fresh decision after providing adequate opportunity to the assessee.

What were the facts?

The assessee's appeal against an ex-parte assessment order, which included an addition under capital gains, was confirmed ex-parte by the CIT(A). The assessee did not appear before the Tribunal despite notice.

What were the issues?

Whether the assessee was provided with sufficient opportunities for being heard by the lower authorities, and if not, whether the case should be remanded for a fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 21/03/2022Pronounced: 21/03/2022

This appeal filed by the assessee is preferred against the order of the CIT(A)-1, Gurgaon dated 13.10.2016, pertaining to A.Y.2012-13.

2.

The grievance of the assessee read as under :-

3.

None appeared on behalf of the assessee inspite of the notice. We heard the DR at length. Case records carefully perused.

4.

We find that the assessment order has been framed exparte.

We find that the addition has been made under the head capital gains amounting to Rs.1,14,54,548/- .

5.

The assessee agitated the assessment before the CIT(A). The CIT(A) confirmed the assessment exparte.

6.

We are of the considered view that the assessee was denied sufficient opportunities by the lower authorities, therefore, in the interest of justice we restore the issue to the files of the AO. The assessee is directed to furnish all the necessary documentary evidences in support of her claim and the AO is directed to decide the issue afresh after affording a reasonable and sufficient opportunity of being heard to the assessee.

7.

In the result, the appeal of the assessee is allowed for statistical purpose.

8.

The order is pronounced in the open court on 21.03.2022 in the presence of Ld. Sr. DR.

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