ANURAG,AMROHA V. INCOME TAX OFFICER, MORADABAD

ITA 5354/DEL/2024

AI Insights

The case involves an appeal by Anurag against the rectification order passed by the Income Tax Officer, Moradabad, and the subsequent First Appellate Order by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre. The primary contention was the alleged defect in the appeal process, where the CIT(A) found the appeal to be defective due to the absence of a properly filed appeal memo in Form 35, among other documents. The assessee contested this, providing evidence of compliance with the procedural requirements. The Tribunal found merit in the assessee's arguments, noting the CIT(A)'s oversight and the AO's failure to provide an opportunity before making enhancements in the rectification order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312717 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT KUMAR CHAUDHARY
• Assessee Lawyers: S DEVRAJ SHARMA; SARTHAK
• Keywords: Set aside; Rectification of order
• Section: 144; 154

Judgement Text

" INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 5354DEL/2024 Assessment Year: 2020-21 Anurag, Village Panki Bamboogarh, Almora PIN 244 221 PAN No. AJUPA5622R Vs. Income Tax Officer, Moradabad Uttar Pradesh (Appellant) (Respondent) O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: Through the captioned appeal, the assessee seeks to challenge the First Appellate Order dated 07.11.2024 of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC) (hereinafter referred as “Ld. CIT(A)) arising from rectification order dated 29.01.2024 passed by the Income Tax Officer, Moradabad (hereinafter referred as Assessee by: S/Shri Devraj Sharma & Sarthak Asthawa, Advs. Department by: Shri Ravikant Kumar Chaudhary, Sr. DR Date of Hearing: 29.04.2025 Date of pronouncement: 29.04.2025 ITA No.5354/Del/2024 2 “Ld. Assessing Officer”) under Section 154 read with section 144 of the Income-Tax Act, 1961 (hereinafter referred as “the Act”) for assessment year 2020-21. 2. When the matter was called for hearing, the Learned Authorised Representative for the assessee at the outset adverted to the First Appellate Order and submitted that it has been passed in limine holding the appeal as defective on the ground that assessee has not filed appeal memo in Form 35, the condonation of delay, grounds of appeal and on the copy of the order and concluded that the appeal is invalid being defective as the defect was not cured despite being pointed out to the appellant and cannot be proceeded with. 3. In this backdrop, the Learned Authorised Representative for the assessee adverted to the e- proceedings response acknowledgement dated 23.04.2024 in response to notice issued by the Ld. CIT(A) dated 17.04.2024 where it is clearly discernible that assessee has filed grounds of appeal, statement of facts, ITA No.5354/Del/2024 3 revised order and original order etc. in support of the appeal preferred. Learned Authorised Representative for the assessee, thus, submitted that the observations of the Ld. CIT(A) in appeal being defective is contrary to the facts of the case. The Learned Authorised Representative for the assessee thereafter pointed out that Ld. AO while passing rectification order has also overlooked the requirements of giving opportunity before making any enhancement in the rectification order. Under such circumstances, the Learned Authorised Representative pleaded for the matter being sent back to the Ld. AO rather than to the Ld. CIT(A) for speedy resolution of the dispute. 4. Learned Authorised Representative for the Revenue relied on impugned orders. 5. In the light of the above said rival submissions, in the interest of justice, the First Appellate Order dated 07.11.2024 is set aside and the matter is restored to the file of the Ld. AO for passing of fresh rectification order ITA No.5354/Del/2024 4 under Section 154 of the Act in accordance with law after giving proper opportunity to the assessee. It shall be open to the assessee to furnish such information and adduce evidence as may be considered proper in support of the return of income filed. 6. In the result, the appeal filed by assessee is allowed for statistical purposes. Order pronounced in the open court on 29/04/2025. Sd/- Sd/- (PRADIP KUMAR KEDIA) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2025 Mohan Lal Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "