R.L. Agarwal HUF, Ghaziabad V. DCIT Circle-2, Ghaziabad

ITA 1857/DEL/2023

AI Insights

The case involves an appeal by R. L. Agarwal, HUF against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), which was dated 29.05.2023 for the assessment year 2010-11. The primary contention was the passing of an ex-parte order by the CIT (Appeals) without providing an adequate opportunity for the assessee to be heard. The assessee's counsel argued that an adjournment was sought and recorded in the portal, yet the CIT (Appeals) proceeded to dismiss the appeal without a speaking order on the merits of the case. The Tribunal found merit in the assessee's arguments and restored the case to the CIT (Appeals) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113156 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-10-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 19-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VARUN GANDHI
• Keywords: Opportunity of being heard
• Section: 143(3); 201

Judgement Text

I.T.A. No. 1857/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.1857/Del/2023 िनधाᭅरणवषᭅ/Assessment Year: 2010-11 R. L. Agarwal, HUF, 123 – Nai Basti, Ghaziabad, Uttar Pradesh – 201 001. बनाम Vs. DCIT, Circle : 2, Ghaziabad. PAN No. AADHR0579N अपीलाथᱮ /Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Gagan Kumar, Adv.; & Shri Varun Gandhi, Adv.; राज᭭वकᳱओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 11/10/2023 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. 1857/Del/2023 2 (Appeals)]/National Faceless Appeal Centre (NFAC) Delhi, dated 29.05.2023 for assessment year 2010-11. 2. In the grounds of appeal the assessee has raised several grounds on merits and also agitated the order of the ld. CIT (Appeals) in passing an ex-parte order without giving adequate opportunity of being heard to the assessee. 3. The ld. Counsel for the assessee, at the outset, submits that the appeal was posted for hearing on 23.05.2023. The assessee sought adjournment and in the portal it was also mentioned that the adjournment was sought up to 09 th June, 2023. However, in the meantime the ld. CIT (Appeals)/NFAC passed order on 29.05.2023 dismissing the appeal of the assessee and sustaining the order of the Assessing Officer passed under section 143(3) of the Income Tax Act, 1961 (the Act). Therefore, the ld. Counsel submits that the appeal may be restored back to the file of the ld. CIT (Appeals) for disposing off the appeal after providing adequate opportunity of being heard to the assessee. 4. The ld. DR has no serious objection in restoring the appeal to the file of the ld. CIT (Appeals). 5. On hearing both the parties and perusing the order of the ld. CIT (Appeals) and the copy of snapshot of portal placed in the paper book and the adjournment letter of the assessee it is noticed that the assessee sought adjournment when the appeal was fixed for hearing on 23.05.2023 requesting for adjournment. The Income tax portal also refers to the adjournment letter of the assessee I.T.A. No. 1857/Del/2023 3 and it was stated that the adjournment sought up to 9.06.2023. However, the ld. CIT (Appeals) by order dated 29.05.2023 disposed off the appeal of the assessee. I also notice that the ld. CIT (Appeals) dismissed the appeal of the assessee without passing a speaking order on merits of the addition/disallowance made in the assessment order. Therefore, in the interest of justice, this appeal is restored to the file of the ld. CIT (Appeals) who shall decide the appeal afresh after providing adequate opportunity of being heard to the assessee. 6. 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) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. I.T.A. No. 1857/Del/2023 4 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