Vandana Jain, New Delhi v. ITO, New Delhi

ITA 614/DEL/2010 | 2002-2003
Pronouncement Date: 12-07-2010 | Result: Allowed

Appeal Details

RSA Number 61420114 RSA 2010
Assessee PAN AADPJ4420C
Bench Delhi
Appeal Number ITA 614/DEL/2010
Duration Of Justice 5 month(s) 2 day(s)
Appellant Vandana Jain, New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 12-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 12-07-2010
Date Of Final Hearing 12-07-2010
Next Hearing Date 12-07-2010
Assessment Year 2002-2003
Appeal Filed On 09-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `H : NEW DELHI BEFORE SHRI C.L. SETHI JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A.NO.614/DEL/2010 ASSESSMENT YEAR : 2002-03 VANDANA JAIN INCOME-TAX OFFICER 203A EMCA HOUSE VS. WARD 30(2) NEW DELHI. ANSARI ROAD DARYA GANJ NEW DELHI. PAN: AADPJ4420C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V INEET GARG ADVOCATE. RESPONDENT BY : SHRI N.K . CHAND SR. DR. O R D E R PER C.L. SETHI JUDICIAL MEMBER. THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 1 1 TH DECEMBER 2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS) IN THE MATTER OF AN ASSESSMENT MADE UNDER SEC. 143(3)/148 DATED 2 4.12.2007 FOR THE ASSESSMENT YEAR 2002-03. 2. IN THIS APPEAL THE ASSESSEE HAS TAKEN ONE PRELI MINARY GROUND BY CONTENDING THAT THE LEARNED CIT(A) HAS ERRED IN NOT ADMITTING ADDITIONAL EVIDENCES FILED BY THE ASSESSEE BEFORE HIM. 2 3. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GON E THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE HAVE CAREFULLY PERUSE D THE MATERIAL AVAILABLE ON RECORD. IN THIS CASE THE ASSESSING OFFICER INI TIATED PROCEEDINGS UNDER SEC. 147 OF THE ACT BY ISSUING NOTICE U/S 148 ON 16 .3.2007 WHICH WAS SERVED UPON THE ASSESSEE ON 19.3.2007. IN RESPONSE TO THE NOTICE THE ASSESSEE VIDE LETTER DATED 29.06.2007 SUBMITTED ACKNOWLEDGMENT R ECEIPT OF RETURN OF INCOME FILED ORIGINALLY ON 31.03.2003. THE ASSESSE E FILED OBJECTION AGAINST PROCEEDINGS INITIATED U/S 147 OF THE ACT AND THESE OBJECTIONS FILED BY THE ASSESSEE WERE DISPOSED OF SEPARATELY BY THE ASSESSI NG OFFICER. THE AO THEREAFTER HAS TAKEN UP THE ASSESSMENT PROCEEDINGS FOR COMPLETING THE ASSESSMENT UNDER SEC. 143(3)/147 OF THE ACT AND FIX ED THE MATTER FOR HEARING IN THE MONTH OF OCTOBER 2007. THE ASSESSEE HAD TA KEN ADJOURNMENTS. THE ASSESSEES AUTHORIZED REPRESENTATIVE HAD ALSO FILED CONFIRMATION LETTERS FROM SHREE GUPTESHWAR MARKETING (P) LTD. ON 3.12.20 07. THE AO PROVIDED FURTHER OPPORTUNITY BY ISSUING SUMMONS UNDER SEC. 1 31 TO EXPLAIN AS TO HOW THE ASSESSEE COULD BE ABLE TO OBTAIN CONFIRMATION L ETTER FROM THE LENDER COMPANY WHEREAS THE INSPECTOR OF THE DEPARTMENT RE PORTED THAT NO SUCH COMPANY WAS AVAILABLE AT THE GIVEN ADDRESS. IN RES PONSE THERETO THE ASSESSEES AR HAD TAKEN AN ADJOURNMENT BY STATING T HAT THE ASSESSEE HAD GONE TO USA IN SUPPORT OF WHICH A COPY OF AIR-TIC KET AND COPY OF PASSPORT 3 WERE FILED BEFORE THE AO. HOWEVER THE ADJOURNMENT WAS REJECTED BY THE AO FOR THE REASON THAT THE CASE WAS TIME-BARRING AS IT HAD TO BE COMPLETED ON OR BEFORE 31.12.2007. IN THE LIGHT OF THESE FAC TS IT IS CLEAR THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFORE THE AO AND SUBMITTING SOME OTHER EVIDENCES I N SUPPORT OF HER CLAIM. HOWEVER THE LEARNED CIT(A) HAS REFUSED TO ADMIT TH E ADDITIONAL EVIDENCES BY GIVING THE REASON THAT THE ASSESSEE WAS PROVIDED SUFFICIENT OPPORTUNITY BY THE AO TO FURNISH DOCUMENTS OR EVIDENCES IN SUPPORT OF THE SOURCE OF THE DEPOSITS RECEIVED BY THE ASSESSEE. AFTER CONSIDERI NG THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSID ERED VIEW THAT THE LEARNED CIT(A) HAS ERRED IN NOT ADMITTING THE ADDITIONAL EV IDENCES INASMUCH AS IN OUR CONSIDERED VIEW THE ASSESSEE HAD TO GO TO USA TO LOOK AFTER HER DAUGHTER WHO WAS BLESSED WITH A BABY AND THIS IS TH E SUFFICIENT REASON WHICH PREVENTED THE ASSESSEE TO APPEAR BEFORE THE AO AND FURNISH NECESSARY EVIDENCES. IN ORDER TO MEET THE ENDS OF JUSTICE A ND FOR PROPER ADJUDICATION OF THE MATTER WE ARE OF THE CONSIDERED VIEW THAT T HE CIT(A) SHOULD HAVE ADMITTED VARIOUS EVIDENCES WHICH HAVE BEEN FILED B EFORE US FOR HIS CONSIDERATION SO THAT THE ISSUE INVOLVED IN THE APP EAL COULD HAVE BEEN DECIDED IN THEIR RIGHT AND CORRECT PERSPECTIVE. WE THEREFORE SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR HIS 4 FRESH ADJUDICATION AFTER ADMITTING THE ADDITIONAL E VIDENCES WHICH HAD ALREADY BEEN FILED BY THE ASSESSEE BEFORE HIM AND COPY OF WHICH HAS BEEN PLACED BEFORE US. THE LEARNED CIT(A) SHALL DECIDE THE MAT TER AS PER LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS WELL AS TO THE AO. THE LEARNED CIT(A) SHALL MAKE ENQUIRY OR C AST THE RESPONSIBILITY ON THE AO TO MAKE NECESSARY ENQUIRY AS TO THE VERACITY OF VARIOUS EVIDENCES FILED BY THE ASSESSEE AND IN THE COURSE OF REMAND PROCEEDINGS THE AO SHALL BE AT LIBERTY TO MAKE ENQUIRY AS HE THINKS PROPER A ND THEN TO SUBMIT HIS REPORT TO THE LEARNED CIT(A). 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT IMME DIATELY AFTER THE HEARING WAS OVER ON 12 TH JULY 2010. SD/- SD/- (A.K. GARODIA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JULY 2010. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR ITAT.