DINESH,GHAZIABAD V. INCOME TAX OFFICER, GHAZIABAD

ITA 3620/DEL/2023

AI Insights

The case involves an appeal by the assessee, Dinesh, against the order of the National Faceless Appeal Centre (NFAC), Delhi, which upheld the assessment order passed by the Income Tax Officer, Ghaziabad. The assessment order included an addition of Rs. 53,29,857 to the assessee's income, attributed to unexplained cash deposits in the bank. The assessee contended that he did not receive the notice for the assessment, leading to his inability to present his case before the tax authorities. The ITAT found merit in the assessee's argument regarding the non-receipt of notice and remanded the case back to the AO for a fresh assessment, ensuring the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 30489 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-10-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 13-12-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: POST; SERVICE OF
• Section: 147; 144

Judgement Text

"1 ITA no. 3620/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA , JUDICIAL MEMBER ITA No. 3620/DEL/2023 Assessment Year: 2011-12 Dinesh, H. No. 74, Vill. Nyphal, Dasna Dehat, Ghaziabad-201302 PAN: DHAPD 3476 D Vs Income Tax Officer, Ghaziabad. APPELLANT RESPONDENT Assessee represented by Sh. Sumit Gupta, CA Department represented by Shri B.K. Singh, Sr. DR Date of hearing 03.10.2024 Date of pronouncement 21.10.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 23.05.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as “learned First Appellate Authority” or in short “FAA”) in Appeal no. CIT(A), Ghaziabad/10333/2018-19, for the assessment year 2011-12, arising out of the order dated 12.10.2018 u/s 144 read with section 147 of the Income-tax Act, 1961 (hereinafter referred as the “Act”), passed by the Income-tax Officer, Ward-1(2), Ghaziabad (hereinafter referred in short as “Ld. AO”). 2 ITA no. 3620/Del/2023 2. On hearing the parties we find that the appeal was filed with delay of 143 days and for same it is submitted by learned AR that assessee is a not a computer literate person and was not familiar with the use of internet, therefore, was not able to access the impugned order. The delay is not substantial and the reasons appear to be justified. Accordingly, the delay is condoned. 3. Learned AR has submitted that impugned assessment order was passed u/s 144 read with section 147 of the Act and as the assessee could not appear before ld. Tax authorities below due to non receipt of the notice the assessee. 3.1 The addition of Rs. 53,29,857/- has been made on account of cash deposits in the bank. 3.2 Learned CIT(A) has dismissed the appeal primarily for the reason that assessee had not provided any details to learned AO and before CIT(A) also the assessee failed to discharge onus. Learned AR has stated that as assessee is not computer literate the AR takes responsibility of appearing before the Ld. Tax authorities, if notices are issued on the assessee and also upon the present authorized representative. 4. We find that before the learned CIT(A) in Form 35 Email address [e-mail] is mentioned. However it is also submitted that notice should not be served by e-mail. Assessee has given postal address of his village Nayphal, Ghaziabad. In the assessment order also the postal address of the village 3 ITA no. 3620/Del/2023 is mentioned. It appears, for some reasons the notice may not have been served personally on the assessee by post. 5. In the light of aforesaid circumstances, we consider it an appropriate case to give assessee an opportunity to contest on merits and the issue on merits is restored to the file of AO to give an opportunity of hearing to the assessee by service of notice through e-mail and/ or by post. 6. In the light of aforesaid, the appeal is allowed for statistical purpose. Order pronounced in open court on 21.10.2024. Sd/- Sd/- (PRADIP KUMAR KEDIA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "