LATE VEENA BHATNAGAR (THROUGH LEGAL HEIR NIDHISH BHATNAGAR),NOIDA vs. ITO, WARD 2(5), NOIDA

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ITA 4261/DEL/2018Status: DisposedITAT Delhi20 February 2019AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer to provide one final opportunity to the assessee to substantiate her case. The appeal was allowed for statistical purposes.

What were the facts?

The Assessing Officer reopened the assessee's case based on AIR information regarding the purchase of immovable property for Rs. 40 lakhs. The assessee did not respond, leading to an ex parte assessment. The CIT(A) also dismissed the assessee's appeal for want of prosecution.

What were the issues?

Whether the assessee should be given a final opportunity to present her case before the Assessing Officer after an ex parte assessment and appeal dismissal.

Which sections of the Income-tax Act were involved?

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 M.S. Kapur, CA
For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 20.02.2019Pronounced: 20.02.2019

ORDER This appeal by the assessee is directed against the order dated 28th March, 2018 of the CIT(A)-1, Noida, relating to Assessment Year 2009-10.

2.

The assessee in her various grounds of appeal challenged the ex parte order passed by the CIT(A) confirming various additions made by the Assessing Officer.

3. After hearing both the sides, I find the assessee is an individual. On the basis of the AIR information received that the assessee had purchased immovable property on 22nd April, 2008 for a consideration of Rs.40 lakhs, the Assessing Officer issued notice u/s 148 after reopening the case of the assessee. Since there was no response from the side of the assessee, the Assessing Officer completed the assessment u/s 144 of the Act determining the total income at Rs.40 lakhs. Since none appeared on behalf of the assessee, the ld.CIT(A) in the ex parte order passed by him dismissed the appeal for want of prosecution.

4. After 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 give one final opportunity to the assessee to substantiate her case. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

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