Case Number: ITA 1581/DEL/2021
Appellant: Sarita Gupta, Uttar Pradesh
Respondent: ITO Ward 2(2)(4), Uttar Pradesh, Ghaziabad
Assessment Year: 2012-2013
Case Filed on: 2021-10-29
Order Type: Final Tribunal Order
Date of Order: 2022-09-23
Pronounced on: 2022-09-23
In the matter of Sarita Gupta versus ITO Ward 2(2)(4), Ghaziabad, the appeal was filed by Sarita Gupta challenging the ex-parte assessment order passed under Section 144 of the Income Tax Act, 1961, for the assessment year 2012-13. The appellant argued that the assessment order was passed without providing adequate opportunity for a hearing and was based on incorrect assumptions regarding cash deposits in her bank account.
The case was heard before the Delhi “SMC” Bench of the Income Tax Appellate Tribunal, consisting of Judicial Member Shri Kul Bharat. The appeal was taken up for hearing on September 19, 2022, and the decision was pronounced on September 23, 2022.
The appellant’s grounds of appeal were as follows:
No one appeared on behalf of the appellant during the hearing. It was noted that the notice of hearing was duly served, but there was no representation from the appellant. Therefore, the appeal was disposed of based on the material available on record.
The respondent’s representative, Sr. DR Shri Mrinal Kumar Das, supported the orders of the lower authorities. The CIT(A) sustained the addition on the basis that the appellant could not substantiate the source of the cash deposits.
After reviewing the material on record and the orders of the lower authorities, the tribunal observed the following:
In the interest of natural justice, the tribunal decided to set aside the assessment order and remand the case back to the AO for fresh assessment, ensuring that adequate opportunity for a hearing is provided to the appellant. The appellant was also advised to cooperate in the assessment proceedings and furnish the requisite details as required by the AO.
The tribunal allowed the appeal for statistical purposes and set aside the impugned order for a fresh assessment.
Order:
In the result, the appeal of Sarita Gupta is allowed for statistical purposes.
Order pronounced in the open Court on September 23, 2022.
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(KUL BHARAT)
JUDICIAL MEMBER
Date: September 23, 2022
Sarita Gupta vs ITO Ward 2(2)(4): Challenge to Ex-Parte Assessment Order
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