AKHIL ARORA ,NEW DELHI V. ITO,WARD-35(2), DELHI

ITA 1667/DEL/2024

AI Insights

The case involves an appeal by the assessee, Akhil Arora, against the order of the Commissioner of Income Tax (Appeals), which confirmed the assessment order in an ex-parte proceeding. The Assessing Officer had made an addition of Rs. 13,37,456 to the assessee's income, alleging that cash payments towards credit card dues were made from undisclosed sources. The assessee contended that he did not receive the notices from the CIT(A), which led to the ex-parte decision. The Tribunal, considering the circumstances, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298868 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 12-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: SAMAYAK JAIN
• Keywords: Set aside
• Section: 20

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एसएमसी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1667/िदʟी/2024 (िन.व. 2017-18) ITA No.1667/DEL/2024 (A.Y.2017-18) Akhil Arora, 516, Laxmideep Building, District Centre Laxmi Nagar, Delhi 110092 PAN: AEDPA-7049-G ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward 35(2), E2-Block, Civic Centre Delhi 110002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Samayak Jain, Advocate ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar , Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 03/10/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 03/10/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 23.08.2023, for assessment year 2017-18. 2. Shri Samayak Jain, appearing on behalf of the assessee submitted at the outset that the alleged notices issued by the CIT(A) were not received by the assessee. The CIT(A) in an ex-parte proceedings confirmed the assessment order. 2 ITA No. 1667/Del/2024 (AY 2017-18) He stated that addition of Rs. 13,37,456/- was made by the Assessing Officer (AO) on the ground that cash payments towards credit card dues were made from undisclosed sources. The ld. Counsel submits that if an opportunity is granted to the assessee, the assessee would be able to substantiate the source of cash payments. The assessee has good case on merits. He prayed for restoring appeal to the CIT(A). 3. Per contra, Shri Sanjay Kumar representing the department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. He submitted that ample opportunity was granted by the CIT(A), however, the assessee did not respond to any of the notices issued by the CIT(A). 4. Both sides heard, order of the authorities below examined. This appeal is against an ex-parte order by the CIT(A). The CIT(A) allegedly issued 11 notices to the assessee over a period of 20 months staring from 24.12.2020. As per impugned order, the assessee did not respond to any of the notices. The contention of assessee is that the notices issued by the CIT(A) were never served on the assessee. The fact of service of notice is not emanating from the impugned order either. Considering facts of the case, without commenting on merits I deem it appropriate to restore appeal back to the First Appellate Authority for denovo adjudication after affording reasonable opportunity of hearing to the assessee, in accordance with law. 3 ITA No. 1667/Del/2024 (AY 2017-18) 5. The assessee shall furnish his current/functional email id to the CIT(A) for service of notice, if it is different from the email id already mentioned in Form No. 35. The assessee upon service of notice shall respond to the same, without fail. 6. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Thursday the 03rd day of October, 2024. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 03/10/2024 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "