BINDER KAUR,NEW DELHI vs. ITO, WARD- 58(3), NEW DELHI

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ITA 1114/DEL/2018Status: DisposedITAT Delhi13 September 2021AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the Assessing Officer for fresh adjudication. The assessee was directed to furnish explanations and evidence for bank deposits, and the Assessing Officer was to decide afresh after providing a hearing opportunity.

What were the facts?

The assessee failed to furnish documentary evidence during assessment and appellate proceedings due to indisposition. The assessment order was framed ex parte, and additions made by the Assessing Officer were confirmed by the CIT(A) without attendance from the assessee.

What were the issues?

Whether the assessee's failure to provide evidence due to indisposition warrants a fresh opportunity for assessment and appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI N.K. BILLAIYA

Hearing: 13.09.2021Pronounced: 13.09.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] – 19, New Delhi dated 05.04.2017 pertaining to assessment year 2012-13.

2.

The sum and substance of the grounds of the assessee is that she could not furnish documentary evidences as she was indisposed of during the assessment proceedings as well as the appellate proceedings.

3.

I have carefully perused the assessment order. It is framed ex parte as the matter was getting barred by limitation. Additions made by the Assessing Officer were confirmed by the ld. CIT(A) wherein also the proceedings remained unattended.

4.

In the interest of justice and fair play, I deem it fit to restore the appeal to the file of the Assessing Officer with a direction to the assessee to furnish necessary explanation/evidences to explain the source of deposits in the bank account.

5.

The Assessing Officer is directed to examine the same and decide the appeal afresh after affording reasonable opportunity of being heard to the assessee.

6.

In the result, the appeal filed by the assessee in is allowed for statistical purposes.

The order is pronounced in the open court on 13.09.2021.

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