KULWANT KAUR,MOHALI vs. INCOME TAX OFFICER, DELHI
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN & SHRI KRINWANT SAHAY
PER A.D.JAIN, VICE PRESIDENT
ITA No.181/CHD/2024
This is assessee's appeal for assessment year 2012-13
against the order dated 22.12.2023 passed by the ld. CIT
(Appeals) NFAC, Delhi.
The assessee has raised the following grounds of
appeal :
The Ld. Assessing Officer has wrongly added and the Ld. Commissioner of Income Tax (Appeals) wrongly confirmed an amount
ITA 181 & 182/CHD/2024 A.Y.2012-13 2 of Rs. 45,00,000/ in the income of the appellant. It may kindly be deleted. 2. The Order passed by the Ld. Commissioner of Income Tax is unjust, illegal, bad in law and contrary to principle of natural justice. 3. The sold property is not a capital asset and obtained amount is not a taxable under the Income Tax Act 196 Lit may kindly be considered and the addition may kindly be deleted.
The facts of the case, as available from the record are
that the Assessing Officer added a sum of Rs.45,00,000/- to
the income of the assessee; that the Assessing Officer served
all notices of hearing at the assessee's her village Galaria,
P.O. Mukeria, Hoshiarpur, Punjab but the assessee was
residing in House No. 767, Ranjit Nagar, Kharar, Distt.
Mohali, Punjab; that she sold an agriculture land on
24.06.2011 which was not a capital asset under Section
2(14) of the Income Tax Act, 1961; that she received
consideration of Rs.45,00,000/- which was deposited in her
Bank Account with Oriental Bank of Commerce, Mukeria
during the year under consideration; that the Assessing
Officer added this amount to the income of the assessee; that
the assessee had filed an application for the adjournment,
but the AO did not entertain the application and passed the
order without following the principles of natural justice.
ITA 181 & 182/CHD/2024 A.Y.2012-13 3 4. Against the addition of Rs.45,00,000/- made by the
Assessing Officer, the assessee went in appeal before the
ld.CIT(A).
The ld. CIT(A) passed the impugned ex-parte order and
confirmed the addition of Rs.45,00,000/- made by the
Assessing Officer, without going into the merits of the case.
Even otherwise, it is trite [‘S. Velu Palandar Vs DCIT’ 83 ITR
683 (Mad.)] and incumbent on the authority to decide an
appeal on merit in accordance with the principles of natural
justice.
We have heard the parties and have perused the
material on record. It is found from the CIT(A)’s order that
the ld. CIT(A) issued two notices of hearing i.e. for
27.09.2022 and 20.12.2023. The assessee sent a request for
adjournment for 27.09.2022 and on the next date of
hearing, the assessee did not appear nor any request for
adjournment was filed. The assessee stated that the notice
was sent on a wrong address.
Considering the above facts and circumstances of the
case , we deem it appropriate that the assessee should be
given another opportunity to present her case. Accordingly,
ITA 181 & 182/CHD/2024 A.Y.2012-13 4 in the interest of justice, the appeal is restored to the file of
ld. CIT(A) to decide the matter afresh in accordance with law
after giving reasonable opportunity of being heard to the
assessee. The assessee, no doubt, shall cooperate in the
fresh proceedings before the CIT(A).
In the result, the appeal of the assessee is allowed for
statistical purposes.
ITA 182/CHD/2024
This is assessee appeal for assessment year 2012-13
against the order dated 22.12.2023 passed by the ld. CIT
(Appeals) NFAC, Delhi.
The assessee has raised the following grounds of appeal:
The ld. Assessing Officer imposed a penalty and the Ld. Commissioner of Income Tax (Appeals)confirmed of Rs. 12,52,477/- U/s 271 (I )(C) of the Income Tax Act, 1961 for which no Notice was served upon the Appellant during the assessment proceedings. 2. The Ld. Assessing officer and the Ld. Commissioner of income Tax (Appeals) passed the order without following the rules of natural Justice .Order passed b) the Ld. Assessing Officer and the Ld. Commissioner of Income Tax (Appeals) is unjust, illegal and bad in law. The penalty imposed likely to be deleted.
Since we have already decided the quantum appeal of
the assessee in ITA No.181/CHD/2024 for assessment year
2011-12 and have restored the appeal to the file of the ld.
ITA 181 & 182/CHD/2024 A.Y.2012-13 5 CIT(A), therefore, the penalty appeal of the assessee in ITA
182/CHD/2024 for assessment year 2011-12 against penalty
imposed, being consequential in nature, is also similarly
remanded to the file of the ld. CIT(A).
In the result, both the appeals of the assessee in ITA
No.181/CHD/2024 and in ITA No.182/CHD/2024 are
allowed for statistical purposes.
Order pronounced on 14.08. 2024.
Sd/- Sd/-
(KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam”
आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
