SMT. GAJINDER SAHNI,NEW DELHI vs. ITO, NEW DELHI

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ITA 1403/DEL/2016Status: DisposedITAT Delhi14 January 2019AY 2010-114 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 set aside the assessment to the file of the Assessing Officer. The Assessing Officer was directed to issue fresh notice to the assessee at her new address and provide an opportunity to explain her case.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte as she was residing abroad and did not attend the proceedings. The assessee claimed that due to a change in address, she did not receive the notices.

What were the issues?

Whether the ex parte assessment order should be set aside due to non-receipt of notices by the assessee residing abroad.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLESmt. Gajinder Sahni

For Appellant: Smt. Gajinder Sahni [Assessee]
Hearing: 14.01.2019Pronounced: 14.01.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the CIT(A)- 17, New Delhi dated 05.01.2016 pertaining to A.Y 2010-11.

2.

The sum and substance of the grievance raised by the assessee is that the CIT(A) erred in confirming the addition of Rs. 94,11,537/- under the head ‘capital gain’.

3.

The assessee appeared in person alongwith her husband. The assessee stated that the assessment proceedings could not be attended properly as the assessee was residing abroad. In fact, the appeal before the first appellate authority has been decided ex parte. The assessee pleaded that since there is a change in the address, notice could not be served upon the assessee and prayed for setting aside the issue for fresh adjudication.

4.

We have given a dispassionate consideration to the contentions of the appellant. The appellant has furnished her new residential address being House No. 37, Phase 3/B-1, Mohali S.S. Nagar, Punjab 160 069. The Mobile Number as given by the assessee is 8427440856. We set aside the assessment to the file of the Assessing Officer. The Assessing Officer is directed to issue notice on the aforementioned address and give fresh opportunity to the assessee to explain her case. The Assessing Officer may also inform the assessee on her given Mobile number in the interest of justice and fair play. The assessee is directed to attend the assessment proceedings as and when called for and comply with the queries of the Assessing Officer.

6.

In the result, the appeal of the assessee in is treated as allowed for statistical purposes.

The order is pronounced in the open court on 14.01.2019.

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