Raj Kumar Goel, Ghaziabad V. ITO Ward-1(3), Noida

ITA 133/DEL/2023

AI Insights

This case involves an appeal by Shri Raj Kumar Goel against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, dated 24.11.2022, for the assessment year 2011-12. The primary contention was that the CIT (Appeals) passed an ex-parte order without considering the assessee's adjournment request, which was seen as a violation of the principles of natural justice. The Tribunal found merit in the assessee's argument and restored the case to the CIT (Appeals) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113139 (ITAT-DELHI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 19-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 201

Judgement Text

I.T.A. No. 133/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “SMC” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./I.T.A No. 133/Del/2023 िनधाᭅरणवषᭅ/ Assessment Year: 2011-12 Shri Raj Kumar Goel, R-2, II nd Floor, Raj Kunj, Raj Nagar, Ghaziabad – 201 002. Uttar Pradesh. बनाम Vs. Income Tax Officer, Ward : 1 (3) Noida. PAN No. AJQPG8281Q अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Akhilesh Kumar; Shri Vipin Garg, Adv.; & Shri Ankit Kumar, Adv.; राज᭭वकᳱओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 21/04/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 21/04/2023 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 I.T.A. No. 133/Del/2023 2 to CIT (Appeals)]/National Faceless Appeal Centre [NFAC] dated 24.11.2022 for assessment year 2011-12. 2. At the outset, the ld. Counsel for the assessee submits that the ld. CIT (Appeals) passed ex-parte order without considering the adjournment request of the assessee which is against the principles of natural justice. The ld. Counsel for the assessee referring to page 156 of the paper book submits that the assessee has up-loaded request for adjournment of hearing on 21.11.2022 and the ld. CIT (Appeals) ignoring the request passed order on 24.11.2022 without providing adequate opportunity of being heard to the assessee and in violation of principles of natural justice. 3. The ld. DR has no serious objection in restoring the appeal to the file of the CIT (Appeals). 4. Heard rival submissions perused the material placed before me. On perusal of the order of the ld. CIT (Appeals) and the adjournment letter which is placed at page 156 of the paper book. I notice that the assessee has requested for adjournment when the hearing was fixed on 21.11.2022. However, the ld. CIT (Appeals) passed an ex-parte order without granting adjournment. Taking the totality of facts and circumstances into consideration the appeal is restored to the file of the ld. CIT (Appeals) for fresh adjudication after providing adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. I.T.A. No. 133/Del/2023 3 Order pronounced in the open court on : 21/04/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 21/04/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 21.04.2023 Date on which the typed draft is placed before the dictating member 21.04.2023 Date on which the typed draft is placed before the other member 21.04.2023 Date on which the approved draft comes to the Sr. PS/ PS 21.04.2023 Date on which the fair order is placed before the dictating member for pronouncement 21.04.2023 Date on which the fair order comes back to the Sr. PS/ PS 21.04.2023 Date on which the final order is uploaded on the website of ITAT 21.04.2023 Date on which the file goes to the Bench Clerk 21.04.2023 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