CHANDRA PAL,GURUGRAM V. ITO, WARD 1(3), GURUGRAM

ITA 3117/DEL/2024

AI Insights

The case involves Chandra Pal, the appellant, who contested the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the assessment year 2010-11. The primary contention was that the CIT(A) passed the order without considering the submissions made by the assessee, as the initial notices were allegedly not received. The Assessing Officer had earlier completed the assessment in ex-parte proceedings under section 144 of the Income Tax Act, 1961, due to non-response from the assessee. The Tribunal found that the CIT(A) had not acknowledged the documents and submissions uploaded by the assessee, leading to the decision to set aside the CIT(A)'s order and remand the case for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29220 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-11-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 28-06-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMITABH SAH
• Assessee Lawyers: MAHFUZUR RAHMAN; CHARTERED ACCOUNTANT
• Keywords: Set aside
• Section: 147; 148; 144; 142(1)

Judgement Text

" आयकर अपीलीय अिधकरण िदʟी पीठ “बी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी एस įरफौर रहमान, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.3117/िदʟी/2024 (िन.व. 2010-11) ITA No.3117/DEL/2024 (A.Y.2010-11) Chandra Pal, Village Badha, Sikenderpur, Haryana 122401 PAN: BCZPP-1373-H ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward 1(3), HSIIDC Building, Vanijya Nikunj, Udhyog Vihar, Phase-V, Gurugram ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Mahfuzur Rahman, Chartered Accountant ŮितवादीȪारा/Respondent by : Shri Amitabh Sah, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 13/11/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 13/11/2024 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 30.04.2024, for assessment year 2010-11. 2. Shri Mahfuzur Rahman, appearing on behalf of the assessee submits that the CIT(A) has passed impugned order without considering submissions of the assessee. 2 ITA No. 3117/DEL/2024 (AY 2010-11) He submitted that initial notices issued by the CIT(A) were never received by assessee, hence the assessee could not respond to the same. The assessee responded to notice issued by the CIT(A) on 05.02.2024. In response to said notice, the assessee filed written submissions, application under Rule 46A, paper book, bank statement, financial statements for Financial Year 2009-10, sales register, purchase register, cash book, ledger of suppliers, etc. He referred to acknowledgement receipt to substantiate that aforesaid documents were uploaded by the assessee online on 09.02.2024. The ld. Counsel for the assessee further submitted that even in assessment proceedings, the assessee could not make submissions as the notice was never served on the assessee. The Assessing Officer (AO) passed assessment order invoking the provisions of section 144 of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’). He prayed for an opportunity to make submissions before the lower authorities. 3. Per contra, Shri Amitabh Sah representing the department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. He submitted that the assessee has been non cooperative and failed to respond to the notices issued by the AO during assessment proceedings and the CIT(A) in First Appellate proceedings. 4. We have heard the submissions made by rival sides and have examined the order of authorities below. A perusal of the assessment order dated 30.10.2017 passed u/s. 147 r.w.s. 144 of the Act shows that assessment has been completed in ex-parte proceedings. Notice u/s. 148 of the Act was issued to the assessee, in response to said notice no return was filed by the assessee. The subsequent notices 3 ITA No. 3117/DEL/2024 (AY 2010-11) issued u/s. 142(1) of the Act to the assessee also remained un-responded. In First Appellate proceedings, the assessee furnished evidences alongwith application under Rule 46A and submissions before the CIT(A). To substantiate filing of application under Rule 46A and various documents, the assessee has placed on record acknowledgment of documents uploaded. The CIT(A) without taking cognizance of the said applications, documents furnished and the written submissions upload by the assessee on the portal of the department has disposed off appeal of the assessee in an ex-parte proceedings. Considering entire facts of the case, we deem it appropriate to restore this entire issue to the AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law. The AO shall serve notice to the assessee on address mentioned in Form No. 36 filed before the Tribunal or any other address provided by the assessee for service of notice to the AO. The assessee upon service of notice shall respond to the same, without fail. 5. 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 Wednesday the 13th day of November, 2024. Sd/- Sd/- (S RIFAUR RAHMAN) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 13/11/2024 NV/- 4 ITA No. 3117/DEL/2024 (AY 2010-11) ᮧि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 "