ANIL KUMAR,DELHI V. ITO,WARD-43(7), DELHI

ITA 4309/DEL/2024

AI Insights

The case involves an appeal by Shri Anil Kumar against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 26.07.2024, concerning the assessment year 2012-13. The primary grievance of the assessee was the exparte dismissal of his appeal by the CIT(A), which he argued violated the principles of natural justice. The Assessing Officer had previously assessed the income of the assessee at Rs. 93,95,040 due to non-response to notices and non-submission of details by the assessee. Penalty proceedings under sections 271(b) and 271(1)(c) of the Income-tax Act were also initiated separately. The Tribunal, after hearing the arguments, decided to remand the case back to the Assessing Officer for a fresh assessment, ensuring that the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33595 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 271(1)(c); 13

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4309/DEL/2024 [A.Y 2012-13] Shri Anil Kumar Vs. The I.T.O BP-83, Shalimar Bagh, Ward -43(7) West Delhi Delhi PAN: AAAPH 7196 L (Appellant) (Respondent) Assessee By : None Department By : Shri Ashish Tripathi, Sr. DR Date of Hearing : 10.02.2025 Date of Pronouncement : 12.02.2025 ORDER NAVEEN CHANDRA< ACCOUNTANT MEMBER:- This appeal by the assessee is directed against the order of the NFAC, Delhi dated 26.07.2024, for A.Y 2012-13. 2 2. The assessee has raised as many as 13 grounds of appeal. However, the sum and substance of the grievance of the assessee is that, the ld. CIT(A) did not afford any opportunity and dismissed the appeal exparte. 4. Facts on record show that assessment was framed u/s 143(3) of the Income-tax Act, 1961 [the Act, for short]. Notices issued to the assessee from time to time were neither replied to by the assessee nor any details were uploaded. The Assessing Officer left with no choice assessed the income of the assessee at Rs. 93,95,040/- to the total income of the assessee for the year under consideration. Penalty proceedings u/s 271(b) and 271(1)(c) of the Act were initiated separately. 5. Aggrieved, the assessee went in appeal before the ld. CIT(A). 6. The ld. CIT(A) confirmed the assessment order. 7. The assessee is further aggrieved and has come in appeal before us and vehemently argued that both the lower authorities have erred in law and on facts by not allowing 3 proper opportunity of being heard to the assessee violating the principles of natural justice. 8. Per contra, the ld. DR relied on the orders of the authorities below. 9. Having heard the rival submissions, we are of the considered view that both the lower authorities ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the Assessing Officer. The Assessing Officer is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 10. In the result, appeal of assessee in ITA No. 4309/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 12.02.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12th FEBRUARY, 2025. VL/ 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 03.03.2025 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 03.03.2025 3. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "