AI Insights
The case involves Bhupinder Kaur, the appellant, who contested an assessment order passed under sections 144/147 of the Income Tax Act, 1961, which added Rs.39,38,500 to her income for the assessment year 2012-13. The primary contention was that the appeal was disposed of ex-parte by the CIT (Appeals) without sufficient opportunity for the assessee to present her case. The tribunal noted that the CIT (Appeals) did not provide a decision on merits but merely affirmed the Assessing Officer's order due to non-prosecution. Both parties agreed that the matter should be restored for a thorough examination.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 113132 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-10-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
09-10-2023
Assessment Year
2012-2013
Appeal Filed On
18-04-2023
Judgement Text
I.T.A. No. 1155/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No.1155/Del/2023 िनधाᭅरणवषᭅ/Assessment Year: 2012-13 Bhupinder Kaur Plot No. 5, Sector : 41, Kasna Road, Greater Noida, Gautam Budh Nagar, Uttar Pradesh – 201 308. बनाम Vs. Income Tax Officer, Ward : 5 (1)(3), Noida. PAN No. AOTPK7081E अपीलाथᱮ /Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri H. Hasnain, A. R.; राज᭭वकᳱओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 10/10/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 17/10/2023 आदेश /O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT I.T.A. No. 1155/Del/2023 2 (Appeals)]/National Faceless Appeal Centre (NFAC) Delhi, dated 24.02.2023 for assessment year 2012-13. 2. The ld. Counsel for the assessee, at the outset, submits that in this case assessment order was passed under section 144/147 of the Income Tax Act, 1961 (the Act) making an addition of Rs.39,38,500/-. The ld. Counsel submits that the appeal was disposed off by the ld. CIT (Appeals) ex-parte without providing sufficient opportunity to the assessee. The ld. Counsel for the assessee submits that assessee has placed all the documents in support of the assessee’s contention that the deposits made by the assessee in his bank account is on account of sale of the property and since the Assessing Officer has passed judgement assessment under section 144 of the Act and also since the CIT (Appeals) disposed of the appeal ex-parte, the ld. Counsel prays that the matter may be restored to the file of the Assessing Officer or the ld. CIT (appeals) for deciding the issue on merits after providing opportunity to the assessee. 3. The ld. DR has no serious objection in restoring the matter to the file of the lower authorities. 4. Heard rival submissions. It is noticed that the assessment was completed under section 144 read with section 147 of the Act. It appears that the assessee has furnished some replies through her daughter Ms. Prabhjot Kaur. However, the assessment was made by the Assessing Officer under section 144 of the Act stating that sufficient information was not furnished by the assessee. It is also noted that the ld. CIT (Appeals) disposed off the appeal ex-parte on I.T.A. No. 1155/Del/2023 3 the ground that there is no response from the assessee. However, it is noticed from the order of the ld. CIT (Appeals) that there is no finding that whether the notices were served on the assessee or not. It is further noticed that the ld. CIT (Appeals) simply dismissed the appeal for non-prosecution by the assessee and there is no decision on merits with reasoning. He simply affirmed the order of the Assessing Officer. In the circumstances, I am of the view that it is just and proper to restore the assessment to the file of the Assessing Officer for de novo assessment after providing adequate opportunity of being heard to the assessee. Thus, this appeal is restored to the file of the Assessing Officer for de novo assessment in accordance with law. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 17/10/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 17/10/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) I.T.A. No. 1155/Del/2023 4 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 11.10.2023 Date on which the typed draft is placed before the dictating member 12.10.2023 Date on which the typed draft is placed before the other member 17.10.2023 Date on which the approved draft comes to the Sr. PS/ PS 17.10.2023 Date on which the fair order is placed before the dictating member for pronouncement 17.10.2023 Date on which the fair order comes back to the Sr. PS/ PS 17.10.2023 Date on which the final order is uploaded on the website of ITAT 17.10.2023 Date on which the file goes to the Bench Clerk 17.10.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order
