DINESH LOKNATH POOJARY,MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

ITA 5810/DEL/2024

AI Insights

The case involves Shri Dinesh Loknath Poojary, an NRI, who appealed against the order of the CIT (DRP-1), Mumbai - 2 for the Assessment Year 2016-17. The primary contention was that the assessment was made ex parte and the subsequent orders followed suit without proper communication to the assessee, who was not filing returns in India. The assessee's representative argued that notices were not received, preventing the presentation of the case before the AO. Additionally, it was noted that Form 35A was filed in the wrong jurisdiction, which further complicated the communication. The Department's representative supported the decisions of the lower authorities. The Tribunal, considering the circumstances and in the interest of justice, decided to remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396679 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VEDANSHU TRIPATHI
• Assessee Lawyers: AMIT PRABHU
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5810/DEL/2024 [A.Y 2016-17] Shri Dinesh Loknath Poojary Vs. The A.C. I.T. 402, A – Wing, Koyna CHS Delhi Narendra Complex SP Dahisar East Maharashtra PAN: CDZPP 1089 G (Appellant) (Respondent) Assessee By : Shri Amit Prabhu, CA Department By : Shri Vedanshu Tripathi, CIT- DR Date of Hearing : 29.05.2025 Date of Pronouncement : 29.05.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT (DRP-1), Mumbai - 2 dated 18.10.2024 for A.Y 2016-17. 2 ITA No. 5810/DEL/2024 Dinesh Loknath Poojary [A.Y 2016-17] 2. At the very outset, the ld counsel of the assessee submitted that the assessment has been made ex parte and the ld. DRP has followed suit. The ld AR stated that the assessee is an NRI and not filing return in India and therefore there was a communication issues on receipts of notices which prevented him from presenting his case before the AO. Further the ld DRP held the assessee Form 35A as not filed as it was filed in wrong jurisdiction at Mumbai. It was prayed for restoring the matter to the AO. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the rival submissions and have perused the relevant material on record. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. AO to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 3 ITA No. 5810/DEL/2024 Dinesh Loknath Poojary [A.Y 2016-17] 5. In the result, appeal of assessee in ITA No. 5810/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 29.05.2025. Sd/- Sd/- [VIJAY PAL RAO] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 29th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 5810/DEL/2024 Dinesh Loknath Poojary [A.Y 2016-17] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 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 for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "