Rajkumar, New Delhi V. ITO,Circle-5(3)(1), Noida

ITA 1228/DEL/2023

AI Insights

This case involves an appeal by the assessee, Rajkumar, against the order of the National Faceless Appeal Centre (NFAC), which confirmed an assessment order ex-parte for the Assessment Year 2016-17. The primary grievance was the lack of a reasonable and adequate opportunity for the assessee to be heard before the NFAC. Initially, Rajkumar filed a return declaring nil income, which was later revised to Rs. 46,34,140. The revised return was assessed at Rs. 2,48,05,338. The CIT(A) dismissed the appeal ex-parte as the assessee failed to attend the proceedings. The ITAT found that the NFAC should have provided an opportunity for the assessee to present his case and thus restored the appeal for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129196 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 25-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Revised return

Judgement Text

ITA No.-1228/Del/2023 Rajkumar Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No:- 1228/Del/2023 ( Assessment Year: 2016-17) Rajkumar, New Delhi. Vs. ITO, Circle- 5(3)(1), Noida. PAN No: AMTPR7320K APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing : 26.09.2023 Date of Pronouncement : 26.09.2023 ORDER PER N.K. BILLAIYA, AM This appeal by the assessee is preferred against the order dated 23.02.2023 by NFAC, Delhi, pertaining to AY 2016-17. 2. The sum and substance of the grievance of the assessee is that NFAC erred in confirming the assessment by an ex-parte order without affording a reasonable and adequate opportunity of being heard. ITA No.-1228/Del/2023 Rajkumar Page 2 of 4 3. None appeared on behalf of the assessee inspite of notice. We decided to proceed it ex-parte. 4. We have carefully perused the orders of the authorities below. The fact on records shows that the assessee originally filed his return of income declaring Nil income, which was subsequently revised at Rs. 46,34,140/-. The revised return income was assessed at Rs. 2,48,05,338/-. 5. The assessee challenged the assessment before the CIT(A), but for some reason could not attend the appellate proceedings and the NFAC proceeded ex-parte and dismissed the appeal. 6. In our considered opinion, NFAC ought to have given a reasonable and adequate opportunity after serving the notice to the assessee. In the interest of justice and fair play, we restore this appeal to the files of the CIT(A) / NFAC with the direction to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 7. In the result, appeal of the assessee is allowed for statistical purposes. ITA No.-1228/Del/2023 Rajkumar Page 3 of 4 Order pronounced in the open court on 26.09.2023. Sd/- Sd/- (ASTHA CHANDRA) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26/09/2023. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.-1228/Del/2023 Rajkumar Page 4 of 4 Date of dictation 26/9/23 Date on which the typed draft is placed before the dictating Member 26.09.23 Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk 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