Kusum Srivastava v. ITO, Ward-34(1), New Delhi
[Citation -2019-LL-0830-55]

Citation 2019-LL-0830-55
Appellant Name Kusum Srivastava
Respondent Name ITO, Ward-34(1), New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 30/08/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags reasonable opportunity • reasons for reopening • notice for reopening of assessment • non-compliance of notice • violation of natural justice
Bot Summary: The stay application has been moved by the assessee against the aforesaid order in the instant AY. 3. While arguing the stay application, the Ld.AR for the assessee stated that there is no merit in the assessment framed in the case of the assessee as the income which has been assessed in the hands of the assessee infact belongs to her husband Sh. Naresh Srivastava. The assessee is aggrieved by the said order passed by the AO. We are of the view that principles of natural justice are violated in the case as the assessment has been completed without affording reasonable opportunity of hearing to the assessee. Accordingly, we deem it fit to restore the matter back to the AO who shall afford reasonable opportunity of hearing to the assessee and complete the assessment in accordance with law. The assessee is also directed to put in appearance before the AO and participate in the assessment proceedings. The stay application filed by the assessee in these circumstances is thus, dismissed. In the result, the appeal of assessee is allowed and stay application filed by the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: FRIDAY : NEW DELHI) BEFORE SH.PRAMOD KUMAR, VICE PRESIDENT & MS. SUSHMA CHOWLA, JUDICIAL MEMBER S.A.No.-876/Del/2019 ITA No:- 6883/Del/2019 Assessment Year: 2011-12 Kusum Srivastava, S2, Rameshwar Nagar, Near Model Town, New Delhi-110009. PAN-BSQPS5087N Appellant vs ITO, Ward-34(1), New Delhi.Respondent ITA No:- 6883/Del/2019 Assessment Year: 2011-12 Kusum Srivastava, S2, Rameshwar Nagar, Near Model Town, New Delhi-110009. PAN-BSQPS5087N Appellant vs ITO, Ward-34(1), New Delhi. Respondent S.A.No.-876/Del/2019 & ITA No:- 6883/Del/2019 Assessment Year: 2011-12 Appellant by : Sh. Mohit Agarwal, Adv. Respondent by : Sh. A.K.Garg, Sr. DR Date of Hearing : 30.08.2019 Date of Pronouncement: 30.08.2019 ORDER PER SUSHMA CHOWLA, JM: appeal in present case arises from order of CIT(A)- 12, New Delhi, dated 06.06.2019 relating to assessment year 2011-12 against order passed under section 147/144 of Income-tax Act, 1961 (in short Act ). 2. stay application has been moved by assessee against aforesaid order in instant AY. 3. While arguing stay application, Ld.AR for assessee stated that there is no merit in assessment framed in case of assessee as income which has been assessed in hands of assessee infact belongs to her husband Sh. Naresh Srivastava. He further pointed out that assessee is poor and old age lady and has no source of income. It is also brought to our attention that assessment in case of assessee was completed u/s 147/144 of S.A.No.-876/Del/2019 & ITA No:- 6883/Del/2019 Assessment Year: 2011-12 Act. He stressed that no proper opportunity was allowed by AO before completing assessment in case of assessee. 4. Ld.DR for Revenue placed reliance on orders of authorities below. 5. We have heard rival contentions and perused record. perusal of record reflects that assessment in case was initiated after recording reasons for re-opening assessment and issuing notice u/s 148 of Act. AO though issued notices u/s 142(1) of Act but there was non compliance on behalf of assessee. Hence, assessment was completed u/s 147/144 of Act, on basis of information available on record. assessee is aggrieved by said order passed by AO. We are of view that principles of natural justice are violated in case as assessment has been completed without affording reasonable opportunity of hearing to assessee. Accordingly, we deem it fit to restore matter back to AO who shall afford reasonable opportunity of hearing to assessee and complete assessment in accordance with law. assessee is also directed to put in appearance before AO and participate in assessment proceedings. Consequently, appeal filed by assessee is allowed. stay application filed by assessee in these circumstances is thus, dismissed. Page | 3 S.A.No.-876/Del/2019 & ITA No:- 6883/Del/2019 Assessment Year: 2011-12 6. In result, appeal of assessee is allowed and stay application filed by assessee is dismissed. Order pronounced in open court on 30th day of August, 2019. Sd/- Sd/- (PRAMOD KUMAR) (SUSHMA CHOWLA) VICE PRESIDENT JUDICIAL MEMBER Dated : 30th August, 2019. Amit Kumar Copy of Order is forwarded to : 1.The Appellant; 2. Respondent; 3. CIT(A) 4. 6 DR, ITAT, Delhi 5. Guard file. BY ORDER, . 6 True Copy ITAT, Delhi Kusum Srivastava v. ITO, Ward-34(1), New Delhi
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