HEERA DEVI,DEHRADUN V. INCOME TAX OFFICER, DEHRADUN

ITA 119/DDN/2025

AI Insights

The case involves Heera Devi, the Appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, New Delhi, which had dismissed her earlier appeal regarding an assessment order. The assessment order, passed under Section 147 read with Section 144B of the Income Tax Act, 1961, made an addition of Rs. 11,77,824 under Section 69 of the Act for the Assessment Year 2019-20. The primary contention in the appeal was the alleged violation of the principles of natural justice, as the Assessee claimed that she was not given an opportunity to be heard in the first appellate proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786234 (ITAT-DEHRADUN)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 10-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: RAJIV SAHINI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147

Judgement Text

" 1 ITA No. 119/DDN/2025 Heera Devi Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “SMC/DEHRADUN”] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 119/DDN/2025 (A.Y 2019-20) Heera Devi Sainik Colony, Chandanwari, Suddhowala, Dehradun, Uttarakahnd, PAN: GPVPD5711R Vs. Income Tax Officer 15A, Subhash Road, Dehradun, Uttarakhand Appellant Respondent Assessee by Sh. Rajiv Sahini, CA Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 09/10/2025 Date of Pronouncement 30/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 30/04/2025 for the Assessment Year 2019-20. 2. Brief facts of the case are that, an assessment order came to be passed on 21/12/2023under Section 147 r.w. 144B of the Income Tax Act, 1961 ('Act' for short) by making addition of Rs. 11,77,824/- u/s 69 of the Act. Aggrieved by the assessment order dated 21/12/2023, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 30/04/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 119/DDN/2025 Heera Devi Vs. ITO 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 30th October, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Printed from counselvise.com 3 ITA No. 119/DDN/2025 Heera Devi Vs. ITO Date:- 30 .10.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "