Sunita Sarda, New Delhi vs. ACIT Circle 71(1), New Delhi
In the result, appeal filed by the assessee is allowed
ITA 2215/DEL/2023[2011-12]Status: DisposedITAT Delhi14 May 2025AY 2011-12
Bench: Shris.Rifaur Rahmansunita Sarda, Vs. Acit, Circle 71 (1), 5/5761, Dev Nagar, Karol Bagh, New Delhi. New Delhi – 110 005. (Pan : Aanps7143M) (Appellant) (Respondent) Assessee By : Ms. Vidhi Mangla, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 12.03.2025 Date Of Order : 14.05.2025 O R D E R 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals/National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To ‘Ld. Cit (A)’) Dated 06.06.2023 For Assessment Year 2011-12. 2. Brief Facts Of The Case Are, Assessee Has Filed Her Return Of Income For The Year Under Consideration On 29.09.2011 Declaring Total Income Of Rs.4,42,000/-. The Department Has Received Information From Office Of Ddit (Inv.), Unit 6 (3), New Delhi On 06.03.2018 That The Assessee Has Taken Bogus Accommodation Entry Amounting To Rs.17,25,000/- During Fy 2010-11 By Trading In The Penny Scrip I.E. M/S. Global Capital
For Appellant: Ms. Vidhi Mangla, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 10Section 10(38)Section 115BSection 142(1)Section 143(2)Section 148Section 68
…a 6.1 of the said order. 16. The as demonstrated supra, the mandatory jurisdictional facts being absent, makes the impugned order and additions made vide the impugned orders unlawful/legally unsustainable vide Carona Ltd. v. Parvathy Swaminathan & Sons (2007) 8 SCC 559: "21. Stated simply, the fact or facts upon which the jurisdiction of a Court, a Tribunal or an Authority depends can be said to be a 'jurisdictional fact'. If the jurisdictional fact exists, a Court, Tribunal or Authority has jurisdiction to decide other issues. If such fact does not exist, a Court, Tribunal or Authority cannot act. It is also wel…
