INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "B": NEW DELHI
BEFORE
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
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
pronouncement
ORDER
PER SUDHANSHU SRIVASTAVA, JM:
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
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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
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ITA No. 3188/Del/2016
Ms. Simran Hoon vs DCIT
4. CIT (A)
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
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