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Ms. Simran Hoon C/o S.J.B. Relan, Chartered Accountant 901, Vikram Tower, 16, Rajendra Place, Vs. DCIT Circle-3 New Delhi.
November, 06th 2019
               DELHI BENCH "B": NEW DELHI


                     ITA No. 3188/Del/2016
                       Asstt. Year: 2012-13

       Ms. Simran Hoon             Vs. DCIT
       C/o S.J.B. Relan,               Circle-3
       Chartered Accountant            New Delhi.
       901, Vikram Tower, 16,
       Rajendra Place,
       New Delhi-110008
       PAN AACPH5452K
       (Appellant)                     (Respondent)

          Assessee by:      Shri S.K.Jain, CA
          Department by :   None
          Date of Hearing   05/11/2019
          Date of            05/11/2019



     This appeal has been preferred by the assessee against

order dated 31.3.2016 passed by the Ld. Commissioner of Income

Tax (Appeals) ­I, Noida {CIT (A) for Assessment Year 2012-13. The

appeal challenges the order of the Ld. CIT (A) in which he has
                                                 ITA No. 3188/Del/2016
                                             Ms. Simran Hoon vs DCIT

confirmed addition of Rs. 41,59,405/- on account of discrepancy

between the income shown as per the income tax return and the

receipts as per Form 26AS ex parte qua the assessee.

2.     None was present on behalf of the department when the

appeal was called out for hearing. However, an application has

been     received   on   behalf   of   the   Senior       Departmental

Representative Shri S.N. Meena in which he has sought

adjournment. We note with displeasure that the Ld. Sr. DR has

not found time to be present before this court and has sought

adjournment through an application without specifying the

reason for his absence. The Ld. CIT (DR) Shri S.K. Jain expressed

his lack of knowledge about the whereabouts of Ld. Sr. DR.

Therefore, taking a strong exception to the absence of the Ld. Sr.

DR before this court, we proceed to hear the appeal of the

assessee ex parte qua the department.
3. A perusal of the order of the Ld. First appellate authority shows that the assessee was not present before the Ld. CIT (A) during the first appellate proceedings and the Ld. CIT (A) has confirmed the addition without going into the merits of the case. Therefore, in the interest of substantial justice, it is our considered opinion that the assessee should be given another 2 ITA No. 3188/Del/2016 Ms. Simran Hoon vs DCIT opportunity to present its case before the Ld. CIT (A). However, this opportunity is being given subject to the assessee depositing Rs. 5,000/- with the Prime Minister's National Relief Fund on or before 30th November, 2019. The assessee is further directed to be represented before the Ld. First Appellate Authority on or before 6th February, 2020 along with proof of depositing Rs. 5,000/- towards the Prime Minister's National Relief Fund and also a copy of this order. The Ld. CIT (A) shall grant adequate opportunity to the assessee to present her case and thereafter pass the order in accordance with law. 4. In the final result the appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 5th November, 2019. sd/- sd/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05/11/2019 Veena Copy forwarded to 1. Applicant 2. Respondent 3. CIT 3 ITA No. 3188/Del/2016 Ms. Simran Hoon vs DCIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi 4
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