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Income Tax Appellate Tribunal, CIRCUIT ‘SMC’ BENCH, VARANASI
Before: SHRI.VIJAY PAL RAO
IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2011-12 Smt. Rajani Verma, v. Income Tax Officer, CK-57/24, Govindpura, Chowk, Ward-1(2),Varanasi Varanasi, Uttar Pradesh-221002 PAN-ACXPV8384M (Appellant) (Respondent) Appellant by: Sh. Subhash Chand & Sh. Ashutosh Bhardwaj, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.04.2022 Date of pronouncement: 20.04.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 5.11.2019 of CIT(A), Varanasi for the assessment year 2011-12. The assessee has raised the following grounds:-
1. Because it was fully explained that the assessee has maintained the books of account for business of ornaments as well as for Commodity Trading, the ld. Assessing Officer has erred and acted illegally in making the addition without invoking the provision of section 145(3) of the Income Tax Act. As well as the ld. CIT(A) has erred and acted illegally in not taking in to a/c this ignorance the provision of I.T. law by ld. Assessing Officer.
2. Because it was fully explained that due to commodity trading, the assessee has suffered a loss of Rs. 7,78,224/- and there is no occasion to apply the provision of section 44AD of the I.T. Act, 1961 as well as to estimate the income.
3. Because it was fully explained that the investment of Rs. 10.02 Lac has been made by the assessee in commodity transaction business, all duly recorded in books of accounts and balance sheet. The ld. Assessing Officer has erred and acted illegally in estimating the undisclosed investment in commodity business at Rs. 6,50,000/- and erred and acted illegally in adding back the same as income. The ld. CIT(A) has erred and acted illegally in confirming the same.
ITA No.110/VNS/2020 Smt. Rajani Verma
Because the assessment order is bad both on facts and law and not maintainable.”
At the time of hearing, the learned AR of the assessee has submitted that the CIT(A) has dismissed the impugned ex parte order of the assessee. He has further submitted that the appeal of the assessee was not decided on merits but the same was dismissed summarily. Thus, he has prayed that the assessee may be granted one more opportunity to present her case before the CIT(A). The learned AR has explained the reasons of illness of the husband of the assessee for non attending the proceedings before the CIT(A) and submitted that ultimately the husband of the assessee has expired.
On the other hand, the learned DR has objected to grant one more opportunity of hearing to the assessee. 4. I have considered the rival submissions and careful perusal of the impugned order of the CIT(A). The CIT(A) has dismissed the appeal of the assessee summarily in para 4 as under:- “4. During the appellate proceedings, no arguments have been present by the appellant despite notices issued. Therefore, so far as the appeal under consideration is concerned, since, the Grounds of Appeal are not explained / substantiated even after repeated opportunities, the appeal of the appellant is hereby dismissed and all the Grounds of Appeal are decided against the appellant and the order of the A.O. is upheld.”
5. Though, there was no attendance on behalf of the assessee in response to the notices issued by the CIT(A) however, the impugned order passed by the CIT(A) is a non speaking order and therefore, the same is not sustainable. Hence, in the facts and circumstances of the case and in the interest of justice, the impugned order is set aside and the matter is remanded to the record of the CIT(A) for deciding the appeal of the assessee afresh on merits after giving one more opportunity of hearing to the assessee. 2
ITA No.110/VNS/2020 Smt. Rajani Verma
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court after a conclusion of hearing on 20.04.2022.