KAWALJIT KAUR,MOHALI vs. WARD 6(1), CHANDIGARH, MOHALI
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld.Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 28.08.2024 passed for assessment year 2011-12. 2. The assessee has taken seven grounds of appeal but her grievance revolves around two issues namely, (a) The ld. A.Y.2011-12 2
CIT(A) has erred in upholding the re-opening of assessment and (b) confirming the additions made by the AO.
3. The brief facts of the case are that according to the AO, assessee has made investment of Rs.3,40,15,000/- in purchase of property on 24.10.2010. The AO has issued notice under Section 148 of the Income Tax Act on 30.03.2018. He, thereafter, passed an ex-parte assessment on 06.12.2018 and made addition of Rs.3,40,15,000/- to the total income of the assessee in an ex-parte order.
4. Appeal to the CIT(A) did not bring any relief to the assessee.
5. Before us, ld. Counsel for the assessee submitted that alleged investment in the property was not done by the assessee in assessment year 2010-11. It is an incorrect assumption of facts by the AO. The property was purchased by the assessee on 20.10.2011 i.e. Financial Year 2011-12
relevant for assessment year 2012-13. Therefore, no addition can be made in assessment year 2011-12. He placed on record the copy of the Purchase Deed and other details.
A.Y.2011-12
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The ld. CIT DR, on the other hand contended that assessee did not appear before the AO. It is not discernible whether assessee has filed any application for additional evidence before the CIT(A). Thus, these documents are not available on the record and cognizance of these documents cannot be taken. 7. With the assistance of ld. Representative, we have gone through the record carefully. A perusal of the impugned assessment order would indicate that ld. AO has treated the alleged information received from Director of Income Tax (I&CI) as a gospel truth. He did not try to determine where assessee has made investment, which property is being purchased by him. He did not collect the Purchase Deed from the