Appeal details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 314467 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-05-2025
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2015-2016
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. 1195/DEL/2024 Assessment Year: 2015-16 Balwan Vats, H.No.1, VPO-DUNDAHERA, Old Delhi Road, near Shiva Computer, Gurugram Haryana PIN 122016 PAN No. AFMPV6320H Vs. ITO, Ward 1(3), Gurugram (Appellant) (Respondent) O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the appellant/assessee is against order dated 19.01.2024 of the Learned Commissioner of Income- Tax(Appeals)/National Faceless Appeal Centre(NFAC), Delhi (hereinafter referred as ‘Ld. CIT(A)’) arising out of assessment order dated 21.03.2023 by the Income Tax Officer, Ward-1(3), Gurugram (hereinafter referred as “Ld. AO”) under Section 147 Assessee by: Shri Manjeet Sahni, CA Department by: Shri Amit Shukla, Sr. DR Date of Hearing: 08.05.2025 Date of pronouncement: 08.05.2025 ITA No.1195/Del/2024 2 read with section 144 r.w.s. 147 of the Income-Tax Act, 1961 (hereinafter referred as “the Act”) for assessment year 2015-16. 2. Brief facts of the case are appellant/assessee did not file return of income for the year under consideration. As per information available with the department, assessee deposited cash of Rs.61,25,000/- in saving bank account maintained with AXIS Bank and received payment to consider under Section 194C of the Act amounting to Rs.1,30,35,750/- and received fees for professional or technical services amounting to Rs.1,08,480/- from Abeer Media Pvt. Ltd. during the financial year 2014-15 relevant to assessment year 2015-16. Proceedings under Section 148(A) of the Act were initiated and concluded by passing an order under Section 148A(d) of the Act, dated 30.03.2022 with prior approval of specified authority. Notice under Section 148 of the Act was issued to the assessee on 30.03.2022. The assessee failed to file return of income in response to notice under Section 148 of the Act. Notices under Section 142(1) of the Act dated 09.12.2022, 28.12.2055, 18.01.2023 and 25.01.2023 were issued but assessee failed to reply. On completion of assessment proceedings, Ld. AO made additions vide order dated 21.03.2023 of Rs.95,17,017/-. ITA No.1195/Del/2024 3 3. Against order dated 21.03.2023 of Ld. AO, appellant/assessee filed appeal before the Ld. CIT(A) which was dismissed vide order dated 19.01.2024. 4. Being aggrieved, the appellant/assessee filed present appeal. 5. Learned Authorised Representative for the appellant/assessee submitted that appellant/assessee could not appear during assessment proceedings and appellate proceedings due to lack of communication with the Learned Authorised Representative. Ld. CIT(A) had dismissed the appeal since appellant failed to give cogent evidence regarding nature of business activities in support of ground of appeal. 6. Learned Authorised Representative for the Revenue, submitted that appellant/assessee failed to appear before the departmental authorities despite repeated notices. 7. From examination of record in the light of light of aforesaid rival contentions, it is crystal clear that Ld. CIT(A) through order dated 19.01.2024 dismissed the appeal since appellant/assessee failed to submit any cogent evidence in respect of business activities to substantiate grounds of appeal despite several ITA No.1195/Del/2024 4 opportunities. Ld. AO had passed ex parte order dated 21.03.2023. 8. Appellant/assessee has claimed that due to lack of communication with Learned Authorised Representative, he could not present his case before the departmental authorities. 9. In view of above material facts, in the interest of substantial justice, the impugned orders dated 19.01.2024 of Ld. CIT(A) and 21.03.2023 of Ld. AO are set aside. The matter is restored to the file of Ld. AO for fresh decision in accordance with law. 10. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 08/05/2025. Sd/- Sd/- (PRADIP KUMAR KEDIA) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13 /05/2025 Mohan Lal Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "
AI Insights
The case involves Balwan Vats, the appellant, who did not file a return of income for the assessment year 2015-16. The Income Tax Department initiated proceedings under Section 148A and issued a notice under Section 148, which the appellant did not respond to. Consequently, the Income Tax Officer made an addition of Rs. 95,17,017 to the appellant's income. The appellant's subsequent appeal to the Learned Commissioner of Income-Tax (Appeals) was dismissed due to failure to provide evidence supporting his business activities. The appellant then appealed to the Income Tax Appellate Tribunal, which found that the appellant's lack of communication with his representative led to his absence in the proceedings. The Tribunal set aside the previous orders and remanded the case back to the Income Tax Officer for a fresh assessment.
