Ankit Chaudhary , Muzaffarnagar V. ITO,Ward 3(1)(2), Muzaffarnagar

ITA 149/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9037 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-12-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.K. MEENA
• Assessee Lawyers: PREM PRAKASH; ASHISH AGARWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.149/Del/2023 Assessment Year: 2012-13 Ankit Chaudhary, C/o Ashish Agarwal, Advocate, Raj Complex, Arya Samaj Road, Muzaffarnagar, Uttar Pradesh - 251001. PAN: AGZPC0818R Vs ITO, Ward 3(1)(2), Muzaffarnagar. (Appellant) (Respondent) Assessee by : Shri Prem Prakash, & Shri Ashish Agarwal, Advocates Revenue by : Shri R.K. Meena, Sr. DR Date of Hearing : 05.12.2023 Date of Pronouncement : 05.12.2023 ORDER PER ANUBHAV SHARMA, JM: This is appeal preferred by the Assessee against the order dated 14.12.2022 of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.CIT(A), Muzaffarnagar/10148/2019-20 arising out of the appeal before it against the order dated 03.12.2019 passed u/s. 143(3) r.w.s. 147 of the Income ITA No.149/Del/2023 2 Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-1(1), Muzaffarnagar (hereinafter referred to as the Ld. AO). 2. Heard and perused the record. At the time of hearing, it was pointed out by the ld. AR that the ld.CIT(A) has erred in not considering the submissions of the assessee filed on 05.02.2021 and 04.05.2022 and the submissions of 31.08.2022 only were taken into consideration. It comes up that in para 4.2, the ld. CIT(A) mentions that the submissions dated 31.08.2022 and 11.11.2022 have been filed which have been considered. 3. In the light of the aforesaid, the issue is restored to the file of the ld.CIT(A) to consider the submissions of the assessee along with evidences filed and pass a fresh order. 4. In the result, the appeal of the assessee is allowed for statistical purposes only. Order pronounced in the open court on 05.12.2023. Sd/- Sd/- (G.S. PANNU) (ANUBHAV SHARMA) VICE PRESIDENT JUDICIAL MEMBER Dated: 05 th December, 2023. dk ITA No.149/Del/2023 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi