Rahish Pal Singh (through legal heir Premlata), Gautambudh Nagar V. ITO, ward 3(2), Gautambudh Nagar

ITA 1546/DEL/2022

AI Insights

The case involves an appeal by Rahish Pal Singh, represented through his legal heir Premlata, against the orders of the Income Tax Officer and the Commissioner of Income Tax (Appeals) for the assessment year 2012-13. Both the initial assessment and the appellate order were passed ex parte, leading to the tribunal's decision to restore the matter to the AO for a fresh assessment. The Department did not object to this restoration, acknowledging the lack of a proper hearing in the previous proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113333 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

I.T.A.No.1546/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आ.अ.स ं /.I.T.A No.1546/Del/2022 /Assessment Year: 2012-13 Rahish Pal Singh (through legal heir Premlata) Village-Mohammadpur, Gautam Budh Nagar, Uttar Pradesh. ब म Vs. Income Tax Officer Ward 3(2), Gautam Budh Nagar. PAN No. AYAPS7743N अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Mr. Mohit Kumar, Advocate राज वक ओरसे /Revenue by Shri Om Prakash, Sr. DR स ु नवाईक तारीख/ Date of hearing: 30.08.2023 उ ोषणाक तारीख/Pronouncement on 30.08.2023 आदेश /O R D E R This appeal has been filed against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 27.04.2022 for AY 2012-13. 2. At the very outset, I note that the Ld. Sr. DR, in all fairness, submitted that the Department has no serious objection if the matter is restored to the file of AO for re-framing of scrutiny assessment order. I.T.A.No.1546/Del/2022 2 3. On careful consideration of above submissions, we note that the AO passed ex parte order u/s 144 r.w.s. 147 of the I.T. Act, 1961 on 21.12.2019 and the Ld.CIT(A) also passed ex parte order on 27.04.2022. Thus, I have no hesitation to hold that the assessee has not provided due opportunity of hearing by the authorities below. Therefore, the matter is restored to the file of AO for afresh framing of reassessment order u/s 147/143(3) of the Act after allowing due opportunity of hearing to the assessee and without being influenced with the earlier assessment and first appellate order. Accordingly, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30/08/2023 Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 30.08.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi