GOPAL SINGH,GURGAON V. ITO WARD-1(3), GURGAON

ITA 2194/DEL/2025

AI Insights

The case involves an appeal by Gopal Singh against the order of the National Faceless Appeal Centre (NFAC), Delhi, which pertained to the assessment year 2018-19. The primary grievances included the dismissal of the appeal due to alleged delay, the non-admission of the appeal for adjudication, and the confirmation of various actions by the Assessment Unit which the assessee contested as being unjust and procedurally improper. Key issues revolved around the legality of the assessment order, the adequacy of notice served to the assessee, and the handling of the assessee's health and technological limitations during the assessment proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775899 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 02-04-2025
• Other Referred Cases: Suman Sharma Vs ITO [A.Y 2021-22]
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MAHAJAN
• Assessee Lawyers: V. RAJA KUMAR
• Keywords: Opportunity of being heard; Reassessment proceedings; Cost of acquisition; Principle of natural justice

Judgement Text

"Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2194/DEL/2025 [A.Y 2018-19] Gopal Singh Vs. The I.T.O House No. A-26, Ward – 1(3) Bhimgarh Kheri Ward-1 Gurgaon Gurgaon, Haryana PAN: AUDPG 5730 C (Appellant) (Respondent) Assessee By : Shri V. Rajakumar, Adv Department By : Shri Rajesh Mahajan, Sr. DR Date of Hearing : 27.08.2025 Date of Pronouncement : 27.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the NFAC, Delhi dated 24.01.2025 pertaining to A.Y 2018-19. 2. At the very outset the ld. counsel for the assessee submitted his grievances vide grounds of appeal which read as under: Printed from counselvise.com ITA No. 2174 /DEL/2025 Suman Sharma Vs ITO [A.Y 2021-22] Page 2 of 5 A. dismissing the appeal in limine on account of delay even though in the earlier part of the appellate order the delay has been stated to have condoned by the NFAC; B. in not admitting the appeal for adjudication and orders C. confirming the following actions of the Assessment Unit - \"1. For that the assessment order passed by the Ld. AO is bad in law as well as on facts. 2. For that the assessment order passed by the Ld. AO without providing the assessee copies of reasons recorded, material relied upon, inquiries made and approval obtained before initiating the reassessment proceedings. Therefore, the assessment order passed by the Ld. AO is bad in law. 3. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making the addition of entire Plot sales consideration of Rs.5580000/- as Short Term Capital Gain. This plot was purchased on02.07.2014 for Rs.4384000/- After indexation of plot purchase cost and other expenses, there is n income tax liability as per Income Tax Act. 4. Since assessee did not have any taxable income in assessment year under appeal, therefore, assessee was not liable to file the return of income u/s 139(1) of the Act. Printed from counselvise.com ITA No. 2174 /DEL/2025 Suman Sharma Vs ITO [A.Y 2021-22] Page 3 of 5 5. That the addition of Rs.5580000/- made under Capital Gain of the Act to the income of the Appellant is not tenable under the facts of the case since the assessee was ill and Non techno savvy. Due to medical reasons, illiteracy and Non techno savvy assessee was not able to participate in assessment proceedings, hence order passed u/s144 is gross violation of principle of natural justice. 6. That Violation of principles of natural justice as proper opportunity is denied simple because notices are sent to (1) email ids that are no longer in use (ii) email ids of chartered accountants who have created the profile of the assessee before 10 years/file the income tax return and who are no longer in the service of the assessee. Without proper service of notice under section 148, all proceedings are null and void.\" 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. A perusal of the above grounds of appeal reveal that the main argument of the ld. counsel for the assessee is that the ld. CIT(A) has not afforded reasonable opportunity of being heard by not serving proper notice to assessee. It is the say of the ld. counsel for the assessee that the emails were sent to email ids which were no longer in use and the email ids of CA who had created the profile of the assessee 10 years before and who are no longer in the service of the assessee. Printed from counselvise.com ITA No. 2174 /DEL/2025 Suman Sharma Vs ITO [A.Y 2021-22] Page 4 of 5 5. Having heard the rival submissions, we are of the considered view that the first appellate authority ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the Assessing Officer. 6. In the result, appeal of assessee in ITA No. 2194/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 27.08.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 09th SEPTEMBER, 2025. VL/ Printed from counselvise.com ITA No. 2174 /DEL/2025 Suman Sharma Vs ITO [A.Y 2021-22] Page 5 of 5 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "