SHASHI KIRAN SAIGAL,DELHI vs. ITO,WARD-28(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals in ITA No. 4812/Del/2024
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1067814061(1) and her latter appeal directed against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-
25/1067815693(1)’s common order dated
21.08.2024, for Assessment Year 2012-13, in proceedings u/s 147 r.w.s. 144
and u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
Coming straightaway to the assessee’s quantum appeal ITA No. 4812/Del/2024 raising her twin substantive grounds
ITA Nos. 4812 & 4813/Del/2024
Shashi Kiran Saigal
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challenging correctness of the learned lower authority’s action adding her cash deposits of Rs.34,00,000/- u/s 69A of the Act and TDS receipts of Rs.81,974/-; respectively, it emerges at the outset with the able assistance coming from both the parties that the CIT(A)/NFAC herein had proceeded ex-parte against her whilst confirming Assessing Officer’s action to this effect.
Learned counsel submits in this factual backdrop that the assessee is a senior citizen and because of various communication gaps with the arguing counsel, she could not plead and prove her case in the lower appellate proceedings. The Revenue could hardly dispute that possibility of such communication gaps in the newly introduced system of faceless regime couldn’t be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. This quantum appeal ITA No. 4812/Del/2024 is accepted for statistical purposes.
Same order to follow in assessee’s consequential penalty appeal ITA No. 4813/Del/2024. ITA Nos. 4812 & 4813/Del/2024 Shashi Kiran Saigal
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6. Both these assessee’s appeals are allowed for statistical purposes in above term. A copy of the common order be placed in the respective case files.
Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*