CHARU BAJAJ,NOIDA vs. ITO, WARD-1(2), NOIDA

PDF · subscribers
ITA 8161/DEL/2018Status: DisposedITAT Delhi16 August 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer, granting one final opportunity to the assessee to present her case. The assessee was directed to appear without adjournment.

What were the facts?

The assessee purchased a property for Rs. 62 lakhs. The Assessing Officer reopened the case due to non-response from the assessee and completed the assessment ex parte. The CIT(A) also dismissed the assessee's appeal ex parte.

What were the issues?

Whether the ex parte assessment and appellate orders were justified due to the assessee's non-appearance, and if a final opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Varun Jain, CA &, Ms Gunjan Jain, CA
For Respondent: Shri S.L. Anuragi, Sr.DR
Hearing: 13.08.2019Pronounced: 16.08.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Charu Bajaj, Vs. ITO, 2302, ATS Greens-II, Ward-1(2), Plot A-58, Sector-50, Noida. Noida. PAN: AGHPB4931E (Appellant) (Respondent) Assessee by : Shri Varun Jain, CA & Ms Gunjan Jain, CA Revenue by : Shri S.L. Anuragi, Sr.DR Date of Hearing : 13.08.2019 Date of Pronouncement : 16.08.2019 ORDER

This appeal by the assessee is directed against the ex parte order dated 29th June, 2018 of the CIT(A)-1, New Delhi, relating to Assessment Year 2009-10.

2.

Facts of the case, in brief, are that the assessee is an individual and on the basis of the AIR information received from CIT (CIB), Kanpur, that the assessee has purchased a property for Rs.62 lakhs on 29th August, 2008, the Assessing Officer issued verification letters to examine the source of investment made by the assessee. However, no response was received from the side of the assessee for which the Assessing Officer reopened the case of the assessee as per the provisions of section 147 of the Act by recording reasons and, thereafter, notice u/s 148 was issued. Since there was no compliance from the side of the assessee, the Assessing Officer completed the assessment u/s 144 of the IT Act determining the total income of the assessee at Rs.11,59,000/- being 50% share of the assessee in the property so purchased. Since there was no appearance before the CIT(A), the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee.

3.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

4.

I have heard the rival arguments made by both sides and perused the material available on record. It is an admitted fact that due to non-appearance of the assessee before the Assessing Officer as well as the CIT(A), both the lower authorities have passed ex parte orders. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the Assessing Officer without seeking any adjournment under any pretext and substantiate her case, failing which the Assessing Officer is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds of appeal taken by the assessee are accordingly allowed for statistical purposes.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 16.08.2019.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →