NIDHI BAJPAI,NOIDA vs. ITO, WARD- 2(3), NOIDA

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ITA 755/DEL/2018Status: DisposedITAT Delhi03 August 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) to grant the assessee one more opportunity to present her case. The assessee was directed to appear without adjournment.

What were the facts?

The assessee's appeal against a penalty order was heard ex-parte by the CIT(A) due to non-appearance. The penalty was levied under Section 271(1)(c) for unexplained cash deposits added under Section 68.

What were the issues?

Whether the penalty levied under Section 271(1)(c) for unexplained cash deposits under Section 68 was justified, considering the assessee's ex-parte hearing before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI R. K. PANDA

For Respondent: Shri Atiq Ahmed, Sr. DR

O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the assessee is directed against the order dated 29.09.2017 of CIT(A)- I, Noida relating to assessment year 2010-11.

2.

Levy of penalty of Rs.1,29,000/- u/s 271(1)(c) of the I.T. Act, 1961 by the Assessing Officer and confirmed by the ld. CIT(A) is the only issue raised by the assessee in the grounds of appeal

3. None appeared on behalf of the assessee at the time of hearing. Therefore, this appeal is being decided on the basis of material available on record and after hearing the ld. DR.

4. A perusal of the order of the ld. CIT(A) shows that there was non- appearance before the ld. CIT(A) for which he has passed the ex-parte order confirming the penalty levied by the Assessing Officer u/s 271(1)(c) on account of addition made u/s 68 in respect of the unexplained cash deposit in the bank account. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore this issue to the file of the ld. CIT(A) with a direction to grant one more opportunity to the assessee to substantiate her case.

The assessee is also hereby directed to appear before the ld. CIT(A) without seeking adjournment under any pretext failing which, the ld. CIT(A) is at liberty to pass appropriate order as per law. The grounds raised by the assessee are accordingly allowed for statistical purposes.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 03rd August, 2018.

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