AMIT PRATAP SINGH,NEW DELHI V. ITO,WARD-51(1), DELHI

ITA 4879/DEL/2024

AI Insights

This case involves an appeal by Amit Pratap Singh against the order of the CIT(A), National Faceless Appeal Centre, which confirmed the additions made by the AO under sections 147, 144, and 144B of the Income Tax Act for the assessment year 2017-18. The primary contention was the lack of proper opportunity for the assessee to present his case, as notices were allegedly sent to an incorrect email address. The Tribunal noted that despite multiple opportunities provided by the CIT(A), the assessee failed to respond, leading to the confirmation of the additions. However, in the interest of justice, the Tribunal decided to set aside the matter to the AO for a fresh assessment, emphasizing the need for fair hearing and proper procedure.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23558 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: SAMEER KAPOOR
• Keywords: Set aside; Reassessment proceedings
• Section: 147; 144; 69A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4879/Del/2024 (ASSESSMENT YEAR 2017-18) Amit Pratap Singh 3174/32 1st Floor, Beadon Pura, Karol Bagh, New Delhi-110005. PAN-BGCPS1921F Vs. National Faceless Assessment Centre, ITO Ward, 51(1), Delhi. (Appellant) (Respondent) Assessee by Shri Sameer Kapoor, CA Department by Shri Ashish Tripathi, Sr. DR Date of Hearing 19/02/2025 Date of Pronouncement 19/02/2025 O R D E R PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), dated 09.07.2024 in Appeal No. NFAC/2016-17/10105141 for AY 2017-18. 2. The assessee has raised following grounds of appeal: “1. Ld. CIT (A) (through NFAC) has erred in law and facts of the case in deciding the appeal without granting proper opportunity. 2. Ld. CIT (A) (through NFAC) has erred in law and facts of the case in confirming the assessment made by ld. AO u/s 147 r.w.s. 144 r.w.s. 144B. 3. Ld. CIT (A) (through NFAC) has erred in law and facts of the case in confirming the addition of Rs. 1,37,04,054/- made by the ld.AO by applying 2 ITA No.4879 /Del/2024 Amit Pratap Singh vs. ITO the provisions of sec 69A in respect to the aggregate deposits in the bank account. 4. Ld. CIT (A) (through NFAC) has erred in law and facts of the case in confirming the addition of Rs. 4,83,348/- being 25% of the receipts of Rs. 19,33,394/- as appearing in 26AS. 5. The assessee may please be allowed the right to add/ delete/modify any of the ground of appeal at any stage.” 3. It was submitted by ld. AR that the ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunity of hearing to the assessee thereby confirming the addition made by the Assessing Officer where the assessment order was also passed ex- parte. It was submitted that the notices were sent on the wrong mail address by the AO as well as by the ld. CIT(A), thus the assessee was not aware of these notices therefore, the same remained unattended. Under these circumstances It was the prayer of the ld.AR that the matter may be set aside to the file of AO to represent his case with all documentary evidences in support of the claim. 4. In reply, ld. Sr. DR supported the order of the Assessing Officer and ld. CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order of ld. CIT(A), NFAC clearly shows that the ld. CIT(A) has provided four opportunities i.e. on 20.04.2024, 29.04.2024, 15.05.2024 and 03.07.2024 but the assessee did not submit any written submissions/reply. It was in this backdrop that the ld. CIT(A) proceeded to dispose of the appeals filed by the assessee by confirming the additions made by the AO in the assessment orders. 3 ITA No.4879 /Del/2024 Amit Pratap Singh vs. ITO Even the assessment order u/s.147/144 has been passed due to non-compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support his claims yet the appeal was filed on every occasion where the order was passed ex-parte. Under these facts and circumstances and in the interest of justice, the issues in this appeal is restored to the file of the AO for fresh adjudication on merit in accordance with law after giving opportunities to the assessee. As the assessee has not cooperated either during the reassessment proceedings and first appellate proceedings, a cost of Rs.25,000/- is levied and same is to be deposited won or before 31.03.2025 and the evidence of receipt be produced before the AO within a period of one month from the date of deposit. Non-payment of the cost would result the appeal of the assessee being treated as dismissed and the orders of the AO and ld. CIT(A) upheld. Liberty is granted to the assessee to produce all the relevant documents, evidences and other details as are required to prove his case before the AO. 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 19/02/2025. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 19/02/2025 PK/Ps 4 ITA No.4879 /Del/2024 Amit Pratap Singh vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "