Mrs. Amarjeet Kaur Bawa, New Delhi Vs ITO, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘A’ NEW DELHI
BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER
&
SHRI K.N. CHARY, JUDICIAL MEMBER
ITA No.-683/Del/2013
(Assessment Year: 2003-04)

Amarjeet Kaur Bawa
28/72, Punjabi Bagh,
New Delhi.
Appellant 

Vs. ITO

Ward 25(3),
D Block, Vikas Bhawan,
I.P. Estate, New Delhi.
PAN No. AFPPB7598Q
Respondent

Assessee by None
Revenue by Shri Kanv Bali, Sr. DR

Date of hearing: 02.12.2020
Date of Pronouncement : 10.12.2020

ORDER

PER K. NARASIMHA CHARY, JM

Aggrieved by the order dated 9/2/2011 passed by the learned Commissioner of Income Tax (Appeals)-XXIV, New Delhi (“Ld. CIT(A)”), for the assessment year 2003-04, Mrs Amarjeet Kaur Bawa (“the assessee”) filed this appeal challenging the finding of the Ld. CIT(A) that the notice under section 147/148 of the Income Tax Act, 1961 (“the Act”) was duly served on the assessee at her address 5/48,, West Punjabi Bagh, New Delhi.

2. Brief facts of the case are that a notice under section 148 of the Act was issued to the assessee on 26/3/2010 after recording the reasons thereof on the basis of the information received from the investigation wing in the form of CD in respect of entry providers in the form of bogus gift/loans/share applicationmoney/capital gain, et cetera by cheque/DDs in lieu of the cash received from intending beneficiaries and the assessee was also one of the beneficiaries as per the list of beneficiaries provided by the investigation wing. According to the Revenue the assessee had deposited an amount of rupees 2.5 lakhs twice in herbank account on 24/2/2003 and 26/2/2003, respectively which was received fromShri Kamlesh Malik rooted through his bank account maintained with State Bank of Bikaner and Jaipur. Learned Assessing Officer recorded that the assessee didnot respond to the notices issued and section 148 of the Act and also to the notice under section 142 (1) of the Act, leading to the assessment of her income undersection 144 read with section 147 of the Act by order dated 20/12/2010, by making an addition of Rs. 5.1 lakhs to the income of the assessee.

To know more in details find the attachment file