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Reena Sehgal, F-100, Kirti Nagar, New Delhi. Vs. Income-tax Officer, Ward 62(2), New Delhi.
February, 07th 2020
               IN THE INCOME TAX APPELLATE TRIBUNAL
                    DELHI BENCH `SMC', NEW DLEHI

            BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER

                        ITA No.2721/Del/2019
                       Assessment Year: 2010-11

Reena Sehgal,                  vs.          Income-tax Officer,
F-100, Kirti Nagar, New Delhi.              Ward 62(2), New Delhi.
PAN : AQNPS5567R
(Appellant)                                  (Respondent)

                  Appellant by:      Mr. Upvan Gupta, C.A.
                  Respondent by:     Ms. Rinku Singh, Sr. DR.

                  Date of hearing       :         05.02.2020
                  Date of Pronouncement :         06.02.2020

                                 ORDER

      The present appeal has been filed by the assessee, wherein

correctness of the order dated 25.01.2019 of CIT(A)-38, New Delhi

pertaining to 2010-11 assessment year is assailed on the following

grounds:


      "1. Based on the facts and circumstances of the case and in law,
      the order passed by the Learned Commissioner of Income-tax
      (appeals)-38, New Delhi (hereinafter referred to as `Learned CIT(A)'
      under section 250(6) of the Income-tax Act, 1961 (`the Act'), is bad
      in law and void ab-initio.






      2.    Based on the facts and circumstances of the case and in law,
      the learned assessing officer has erred in making additions to
                                      2

      income amounting to Rs.16,70,000/- pertaining to cash deposit in
      Bank account.

      3.    Based on the facts and circumstances of the case and in law,
      the assessee was prevented by sufficient cause to produce
      additional evidences before the CIT(A)."

2.    At the time of hearing an adjournment application was moved on

behalf of the assessee. However, considering the material available on

record, the adjournment request was withdrawn and the ld. AR, inviting

attention to the impugned order, submitted that the assessee did not

receive the notice for the date of hearing before the ld. Commissioner of

Income-tax (Appeals). In view thereof, the assessee remained un-

represented. Accordingly, it was his limited prayer that the order may be

set aside to the file of CIT(A) in order to grant an effective opportunity of

being heard.


3.    Considering the material available on record, ld. Sr. DR did not

oppose the request.


4.    A perusal of the record shows that certain deposits in the bank

account of the assessee were required to be addressed. For want of

representation, the addition was made by the Assessing Officer by an

order u/s. 144 read with section 147 of the Income-tax Act. Before the ld.
                                        3






CIT(A) also, the assessee remained un-represented. In view thereof and in

the interest of substantial justice, the impugned order is set aside to the

file of ld. CIT(A) with the direction to pass a speaking order in accordance

with law. The assessee is directed to place full facts before him, which the

ld. CIT(A) shall consider at the time of hearing after giving the assessee a

reasonable and effective opportunity of being heard. The assessee in his

own interest is advised to make full and proper representation before the

said authority and not to abuse the trust reposed.


3.        In the result, the appeal of the assessee is allowed for statistical
purposes.

          Order was pronounced in the open court at the time of hearing
itself.                                                     Sd.0
                                                     (DIVA SINGH)
                                                  JUDICIAL MEMBER

Dated: 06/02/2020
`aks'

Copy forwarded to:
1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(Appeals)
5.    DR: ITAT
                                                           Assistant Registrar
                                                           ITAT New Delhi

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