MADHU JINDAL,NEW DELHI vs. ITO, WARD- 36(4), NEW DELHI

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ITA 1030/DEL/2018Status: DisposedITAT Delhi21 February 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to provide one final opportunity to the assessee to present her case. The assessee was directed to appear without seeking adjournments.

What were the facts?

The assessee filed her return of income, and the Assessing Officer made additions by rejecting a claim under Section 80IB and treating agricultural income as income from other sources. The CIT(A) passed an ex-parte order upholding these additions as the assessee's representative did not appear.

What were the issues?

Whether the ex-parte order of the CIT(A) was justified, and if the assessee should be granted another opportunity to present her case.

Which sections of the Income-tax Act were involved?

Section 80IB

AI-generated summary — verify with the full judgment below

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

Before: SH. R.K PANDA

Hearing: 18/02/2019Pronounced: 21/02/2019

This appeal filed by the assessee is directed against the 1. order dated 23.11.2017 of the CIT(A)-12, New Delhi relating to A. Y. 2014-15

2.

The assessee in her various grounds of appeal has challenged the exparte order of the CIT(A) in sustaining the addition made by the Assessing Officer.

3.

The facts of the case, in brief, are that the assessee is an individual and filed her return of income on 30.09.2014 declaring total income of Rs.3,57,530/-. The Assessing Officer completed the assessment u/s 143(3) on 30.12.2016 determining the total

Rs.22,91,000/- wherein he rejected the claim of Rs.13,23,476/- u/s 80IB of the Act and treating the agricultural income Rs. 6,10,000/- as “income from other sources”. Since no one appeared on behalf of the assessee, the Ld. CIT(A) in the exparte order passed by him upheld the addition made by the Assessing Officer.

4.

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

5.

The Ld. Counsel for the assessee at the outset submitted that due to illness of the counsel of the assessee he could not appear before the CIT(A). He submitted that in the interest of justice the assessee should be given one final opportunity to substantiate her case before CIT(A).

6.

The Ld. DR on the other hand strongly relied on the order of the CIT(A).

7.

After considering the rival arguments made by both the sides and considering the fact that the Ld. CIT(A) has passed an exparte order, I deem it proper to restore the matter back to the file of the CIT(A) with the direction to grant one final opportunity to the assessee to substantiate her case. The assessee is also hereby directed to appear before the CIT(A) and explain her case without seeking adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The Grounds raised by the assessee are accordingly allowed for statistical purpose. 2

8.

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

Order pronounced in the open court on 21.02.2019.

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