Harinder Pal Singh, Delhi V. ITO, ward-26(3), New Delhi

ITA 2020/DEL/2021

AI Insights

The case involves an appeal by Harinder Pal Singh against the order dated 31.10.2021 by the National Faceless Appeal Centre (NFAC), Delhi, which confirmed a penalty of Rs.10,15,000 under section 271D of the Income Tax Act for the assessment year 2017-18. The Tribunal noted the absence of the appellant despite several notices and proceeded ex parte. The Departmental Representative (DR) was heard, and the Tribunal found that the appeal was dismissed ex parte by the NFAC without clear evidence of notice service. In the interest of justice, the Tribunal restored the case to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121315 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 27-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 29-12-2021
• Laws Referred To: Section 271 D
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT, JUDICIAL MEMBER ITA No.2020/Del/2021 Assessment Year: 2017-18 Harinder Pal kSingh 2556, Gali No.5, 1 st Floor, Beadon Pura, Karol Bagh, New Delhi -110005 PAN No.AYPS5772M Vs ITO Ward – 26 (3) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 28/08/2023 Date of Pronouncement: 28/08/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 31.10.2021 by NFAC, Delhi pertaining to A.Y.2017-18. 2. The sum and substance of the grievance of the assessee is that the NFAC erred in confirming the penalty of Rs.10,15,000/- levied u/s. 271 D. 2 3. None appeared on behalf of the assessee inspite of several notices, therefore, we decided to proceed exparte. The DR was heard at length. The order of NFAC carefully perused. We find that the appeal of the assessee has been dismissed exparte. Though there is a mention of issue of notices but whether the notices were served is not known. 4. In the interest of justice and fair play we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purpose. 6. Decision announced in the open court on 28.08.2023. Sd/- Sd/- [KUL BHARAT] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .08.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi