Vasundhara v. ITO, Ward-20(4), New Delhi
[Citation -2019-LL-0913-97]
| Citation | 2019-LL-0913-97 |
|---|---|
| Appellant Name | Vasundhara |
| Respondent Name | ITO, Ward-20(4), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 13/09/2019 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | undisclosed bank account • motor car expenses • levy of penalty • gifts • ex-parte order • telephone expense • non-appearance • disallowance of expenses |
| Bot Summary: | In appeal the Ld. CIT(A) dismissed the appeal filed by the assessee by applying the ratio laid down by the Tribunal in the case of CIT Vs. Multiplan Private Limited reported in 38 ITD 320 and the decision of Hon ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee reported in 118 ITR 461. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. We find the Ld. CITA) dismissed the appeal filed by the assessee on account of non appearance before him by applying the ratio laid down by the Tribunal in the case of CIT Vs. Multiplan Private Limited reported in 38 ITD 320 and the decision of Hon ble Supreme Court in the case of CIT Vs. B. N. Page 2 Bhattacharjee reported in 118 ITR 461. The Ld. Counsel for the assessee also explained the reasons for non appearance before the CIT(A) and pleaded that given an opportunity the assessee is in a position to substantiate her case before the CIT(A). Considering the totality of the facts of the case and in the interest of justice we deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate her case and decide the issue as per law. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Page 3 Date of dictation 12.09.2019 Date on which the typed draft is placed before the dictating 12.09.2019 Member Date on which the approved draft comes to the Sr.PS/PS 12.09.2019 Date on which the fair order is placed before the Dictating 12.09.2019 Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS 12.09.2019 Date on which the final order is uploaded on the website of 13.09.2019 ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. |