RITU KWATRA,NEW DELHI vs. ITO WARD - 55(2), NEW DELHI

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ITA 377/DEL/2020Status: DisposedITAT Delhi29 June 2021AY 2010-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had dismissed the appeal summarily without a speaking order. Therefore, the case was restored to the CIT(A) to pass a speaking order after providing an opportunity to the assessee.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-furnishing of details regarding funds used for property purchase. The assessee also failed to appear before the ITAT.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without a speaking order and whether the assessee should be given an opportunity to present details of the property purchase.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI

Before: Ms. Suchitra KambleDr. B. R. R. Kumar

Hearing: 17.06.2021Pronounced: 29.06.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-30, New Delhi dated 12.12.2019.

2.

Following grounds have been raised by the assessee:

“1. Addition made without proper hearing and justification amount received from sale of property considered as income from undisclosed sources.”

3.

From the records, we find that the addition has been made owing to non-furnishing of details with regard to the sources of fund utilized for purchase of immovable property. Before the ld. CIT (A), the assessee has defaulted on 9 occasions and also could not present herself or through authorized representative today before us. We find that the ld. CIT (A) has passed

2 Ritu Kwatra summarily dismissing the appeal of the assessee without adjudicating by way of passing a speaking order. Hence, in the fitness of things, we deem it proper and interest of justice will be well served if the case is restored back to the ld. CIT (A) to pass a speaking order after giving an opportunity to the assessee. We trust that the assessee will not default the faith imposed on with regard to the compliance before the ld. CIT (A).

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 29/06/2021.

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