Kanwal Malhotra, Delhi v. ITO, Ward-36(1), New Delhi

ITA 576/DEL/2020 | 2011-2012
Pronouncement Date: 18-05-2021 | Result: Allowed

Appeal Details

RSA Number 57620114 RSA 2020
Assessee PAN AGAPM8392B
Bench Delhi
Appeal Number ITA 576/DEL/2020
Duration Of Justice 1 year(s) 3 month(s) 18 day(s)
Appellant Kanwal Malhotra, Delhi
Respondent ITO, Ward-36(1), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 18-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 18-05-2021
Assessment Year 2011-2012
Appeal Filed On 30-01-2020
Judgment Text
1 | P A GE IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT JUDICIAL MEMBER ITA NO.576/DEL/2020 ASSESSMENT YEAR : 2011-12 KANWAL MALHOTRA 48 GTB NAGAR TAGORE PARK DELHI-110009. PAN-AGAPM8392B VS ITO WARD-36(1) NEW DELHI. APPELLANT RESPONDENT APPELLANT BY SH. A.K. T ANEJA CA RESPONDENT BY SH. R.K.GUPTA SR.DR DATE OF HEARING 08.04.2021 DATE OF PRONOUNCEMENT 1 8 .0 5 .2021 ORDER PER KUL BHARAT JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-12 NE W DELHI DATED 27.11.2019. 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APP EAL:- 1. THAT LD.CIT(A)-XII ERRED IN CONFIRMING THE ADDI TION MADE BY ASSESSING AUTHORITY WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE. 2. THAT THE LD.CIT(A-XII HAS DISMISSED THE APPEAL W ITHOUT AFFORDING PROPER OPPORTUNITY TO THE ASSESSEE. THAT THE ASSES SEE HAS NOT RECEIVED ANY NOTICE BY POST OR BY HAND. 3. THAT LD.CIT(A)-XII HAS PASSED ORDER WITHOUT SERV ING ANY STATUTORY NOTICE IS BAD IN LAW AND AGAINST THE PRINCIPAL OF N ATURAL JUSTICE AND SHOULD BE QUASHED AB-INITIO. ITA NO.576/DEL/2020 2 | P A GE 3. FACTS GIVING RISE TO THE PRESENT APPEAL ARE THAT AIR INFORMATION WAS RECEIVED IN RESPECT OF ASSESSE THAT DURING THE FINA NCIAL YEAR 2010-11 RELEVANT TO ASSESSMENT YEAR 2011-12 CONTRACTUAL RECEIPTS OF RS.2 25 341/- SALES/PURCHASE OF SHARES FOR RS.25 47 470/- AND INV ESTMENT OF RS.8 00 000/- IN MUTUAL FUND HAVE BEEN DONE BY THE ASSESSEE BUT HAS NOT FILED RETURN OF INCOME. REASON FOR ESCAPEMENT OF INCOME WAS RECOR DED BY ITO WARD 41(4) AND THE ASSESSMENT WAS RE-OPENED U/S 147 OF THE INC OME TAX ACT 1961 (THE ACT) FOR ASSESSMENT YEAR 2011-12. A NOTICE U/S 14 8 OF ACT WAS ISSUED ON 26.03.2018. FURTHER STATUTORY NOTICE U/S 142(1) OF THE ACT DATED 29.09.2018 WAS ISSUED TO FILE REPLY AS PER THE QUESTIONNAIRE ATTACHED WITH THE NOTICE. HOWEVER NO REPLY WAS RECEIVED FROM THE ASSESSEE. THEREFORE A SHOW-CAUSE NOTICE DATED 09.10.2018 WAS ISSUED TO THE ASSESSEE AND AGAIN NO REPLY WAS RECEIVED. DESPITE ISSUANCE OF SEVERAL NOTICES NO C OMPLIANCE WAS MADE. THE ASSESSING OFFICER THEREFORE PROCEEDED TO FRAME BE ST JUDGEMENT THEREBY ASSESSEE INCOME AT RS.17 56 335/-. 4. AGGRIEVED AGAINST THIS THE ASSESSEE PREFERRED A PPEAL BEFORE LD.CIT(A). BEFORE HIM ALSO THERE WAS NO REPRESENTATION ON BEH ALF OF THE ASSESSEE THEREFORE HE PROCEEDED TO DISPOSE OF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD THEREBY HE PARTLY ALLOWED THE APPEAL. 5. AT THE OUTSET IT IS CONTENDED ON BEHALF OF THE ASSESSEE THERE HE WAS NOT AFFORDED OPPORTUNITY TO REPRESENT HIS CASE BEFORE T HE LD.CIT(A). HE FURTHER SUBMITTED THAT THE ASSESSING OFFICER PASSED A BEST JUDGEMENT ORDER AS THE ASSESSEE COULD NOT APPEAR BEFORE HIM. HE SUBMITTE D THAT EVEN LD.CIT(A) DID ITA NO.576/DEL/2020 3 | P A GE NOT GIVE OPPORTUNITY OF HEARING. HE PRAYED THAT LA ST OPPORTUNITY MAY BE GRANTED AND ASSESSMENT BE RESTORED TO THE ASSESSING OFFICER. 6. ON THE CONTRARY LD. DR APPEARING ON BEHALF OF T HE REVENUE OPPOSED THESE SUBMISSIONS. HE SUBMITTED THAT THE ASSESSEE WAS GROSSLY NEGLIGENT AND NO INTERFERENCE IS CALLED FOR. 7. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. IT IS NOTICED THAT THERE WAS NO REPRESENTA TION BEFORE THE AUTHORITIES BELOW. CONSIDERING THE FACT THAT NO PREJUDICE SHAL L CAUSE TO THE REVENUE IF THE ASSESSEE IS GIVEN OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE LD.CIT(A) TO SUBSERVE THE INTEREST OF PRINCIPLES OF NATURAL JUST ICE. I THEREFORE SET ASIDE THE ORDER OF LD.CIT(A) AND RESTORE THE GROUNDS OF APPEA L TO THE LD.CIT(A FOR DECISION AFRESH. THE ASSESSEE IS HEREBY DIRECTED T HAT HE WOULD NOT SEEK ANY ADJOURNMENT. LD.CIT(A) WOULD GIVE REASONABLE OPPOR TUNITY TO BOTH ASSESSEE AND THE ASSESSING OFFICER WHILE DECIDING THE APPEAL . THUS GROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL ARE ALLOWED FOR STATIST ICAL PURPOSES. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIR TUAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 18 TH MAY 2021. SD/- (KUL BHARAT) JUDICIAL MEMBER ITA NO.576/DEL/2020 4 | P A GE * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI