ASHA NAGPAL, New Delhi V. ITO WARD - 59(1), New Delhi

ITA 200/DEL/2021

AI Insights

The case involves Asha Nagpal, the appellant, contesting the order of the CIT(A)-23, New Delhi, dated 06.12.2019. The primary issues in the appeal were the validity of the notice served under section 143(2) of the Income Tax Act and the rejection of additional evidences by the CIT(A). The Tribunal found that the CIT(A) had not adequately examined the assessment records concerning the service of notice under section 143(2), relying only on the initial paragraph of the Assessment Order. Consequently, the Tribunal remanded the matter back to the CIT(A) to thoroughly investigate the service of notice and to consider the additional evidences in accordance with Rule 46A.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115955 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 14-03-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D. M. SINGH
• Keywords: Set aside
• Section: 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 200/Del/2021: Asstt. Year: 2013-14 Asha Nagpal, 108, Parmesh Business Centre, Plot No. 20, Community Centre, New Delhi Vs. Income Tax Officer, Ward-59(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. ADBPN0307K Assessee by: Sh. D. M. Singh, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 08.08.2023 Date of Pronouncement: 11.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-23, New Delhi dated 06.12.2019. 2. The assessee has taken the main issue of notice u/s 143(2) of the Act and also non-accepting the additional evidences filed before the ld. CIT(A). From the paragraph 6.2, we find that the ld. CIT(A) has not examined the Assessment Order regarding issue and service of notice u/s 143(2) of the Act from the records except relying on the first paragraph of the Assessment Order. Hence, we hereby set aside the issue to the file of the ld. CIT(A) to factually examine the issue of service of notice u/s 143(2) from the assessment records and also to consider the additional evidences filed by the assessee in ITA No. 200/Del/2021 Asha Nagpal 2 relation to provisions of Rule 46A and adjudicate the issue de novo. 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 11/08/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/08/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR