Addition to the total income of the assessee on account of income from house property

Last updated: 14 August 2021

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Quick Summary

This Income Tax Appellate Tribunal case concerns an addition of Rs. 1,78,023 to the assessee's total income, specifically related to income from a house property. The addition was confirmed by the CIT(A) due to the assessee's failure to appear despite multiple opportunities. However, the assessee's appeal was allowed for statistical purposes, as an adjournment application was reportedly not considered.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the ex parte order dated 31st January, 2019 of the CIT(A)-20, New Delhi, relating to assessment year 2010-11.

Citation :
ITA No.1719/Del/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC-1 : NEW DELHI
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
ITA No.1719/Del/2019
Assessment Year: 2010-11

Santosh Sahi,
B-497, New Friends Colony,
New Delhi.
PAN: AAWPS8472Q

Appellant

ITO,
Ward-61(5),
New Delhi.

Respondent

Assessee by : Shri Subhash Singhal, CA
Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR
Date of Hearing : 28.07.2021
Date of Pronouncement : 28.07.2021

ORDER

This appeal filed by the assessee is directed against the ex parte order dated 31st January, 2019 of the CIT(A)-20, New Delhi, relating to assessment year 2010- 11.

2.Although a number of grounds have been raised by the assessee, these all relate to the ex parte order of the CIT(A) in confirming the addition of Rs.1,78,023/- to the total income of the assessee on account of income from house property.

3.Since the assessee did not appear before the CIT(A) despite number of opportunities granted, the ld.CIT(A), in the ex parte order passed by him, confirmed the addition made by the AO.

4.Since the assessee did not appear before the CIT(A) despite number of opportunities granted, the ld.CIT(A) in the ex parte order passed by him, sustained the addition. It is the submission of the ld. Counsel that on the last date of hearing, the assessee had moved an adjournment application and the same was not considered by the CIT(A).

5.In the result, the appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court at the time of hearing itself, i.e., on 28.07.2021.

Please find attached the enclosed file for the full judgement

FAQ :

The appeal concerned an addition of Rs. 1,78,023 to the assessee's total income, attributed to income from house property.

The addition was confirmed by the CIT(A) because the assessee did not appear before them, despite being granted several opportunities.

The appeal filed by the assessee was allowed for statistical purposes.

The assessee's counsel submitted that an adjournment application was made on the last date of hearing, which was allegedly not considered by the CIT(A).