TIRLOK CHAND SHARMA, Delhi V. ITO WARD-72(1), DELHI

ITA 2028/DEL/2022

AI Insights

The case involves an appeal by Tirlok Chand Sharma against an ex parte order from the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2012-13. The primary contention was the lack of adequate opportunity for the assessee to present his case before the lower authorities. Both the counsel for the assessee and the Senior Departmental Representative (DR) agreed that the matter should be remanded back to the AO for a fresh assessment, providing the assessee a final opportunity to be heard. The ITAT, upon reviewing the submissions and the order of the lower authorities, concurred with the need for a de novo assessment.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 122184 (ITAT-DELHI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-12-2022
• Assessment Year: misc
• Appeal Filed On: 25-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER ITA.No.2028/Del./2022 Assessment Year : 2012-13 Tirlok Chand Sharma, 508/113, Gali No.113, B-Block, Sant Nagar Burari, New Delhi – 110 084. PAN : BBOPS0479M Vs. ITO, Ward-72(1), Delhi. (Appellant) (Respondent) For Revenue : Shri Om Parkash, Sr. DR For Assessee : Shri Sitis Goel, CA & Shri Sanjay Kumar Jain, Advocate Date of Hearing : 21.12.2022 Date of Pronouncement : 21.12.2022 ORDER This appeal filed by assessee is directed against the ex parte order of the NFAC, Delhi, dated 29.06.2022 relating to the A.Y. 2012-13. 2. The ld. Counsel for the assessee submitted that in this case, the assessee was not given adequate opportunity of being heard by the authorities below and, therefore, it was requested that if one final opportunity is provided to the assessee, he would be able to substantiate his case before the AO. 2 ITA.No.2028/Del./2022 3. The ld. Sr. DR, has no serious objection if the matter is restored to the file of the AO for framing the assessment de novo, after allowing one final opportunity of being heard to the assessee. 4. On careful consideration of the rival submissions and on perusal of the order of the authorities below, I am of the considered opinion that the assessee has not been provided adequate opportunity of being heard by the authorities below. Therefore, the impugned order of the Ld. CIT(A) is set aside and the appeal is restored to the file of the AO for framing the assessment de novo, after allowing due opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes only. Order pronounced in the open court on 21.12.2022. Sd/- [CHANDRA MOHAN GARG] JUDICIAL MEMBER Delhi, Dated, 21st December, 2022 dk 3 ITA.No.2028/Del./2022 Copy to 1. The appellant 2. The respondent 3. Ld. CIT(A) concerned 4. CIT concerned 5. DR ITAT “A” Bench, Delhi 6. Guard File //By Order// Assistant Registrar, ITAT, Delhi Benches, Delhi.