Rishabh Bansal, New Delhi V. ITO, Ward 49(1), New Delhi

ITA 2049/DEL/2023

AI Insights

The case involves an appeal by Rishabh Bansal against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, dated 23.05.2023, concerning the assessment year 2016-17. The primary issue arose from the assessee's inability to submit necessary documentary evidence and justifications during the assessment and appellate proceedings, attributed to technical problems with the departmental portal. Both the Senior Departmental Representative and the assessee's representative agreed that the matter should be remanded back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113338 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 16-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A.No.2049/Del/2023 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.2049/Del/2023 /Assessment Year: 2016-17 Rishabh Bansal 6/53, Ramesh Nagar, New Delhi. ब म Vs. Income Tax Officer Ward 49(1), New Delhi. PAN No. BZNPB1018G अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Pratap Gupta, CA राज वक ओरसे /Revenue by Shri Om Prakash, Sr. DR स ु नवाईक तारीख/ Date of hearing: 28.08.2023 उ ोषणाक तारीख/Pronouncement on 28.08.2023 आदेश /O R D E R This appeal has been filed against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 23.05.2023 for AY 2016-17. 2. The Ld. Sr. DR, in all fairness, candidly agreeing with the submission of Ld. AR, submitted that if it is found just and proper then the Department has no serious objection if the matter is restored to the file of Assessing Officer for afresh framing of assessment order after allowing due opportunity of hearing to the assessee. I.T.A.No.2049/Del/2023 2 3. In view of above, on perusal of assessment as well as first appellate order, I find that the Assessing Officer passed assessment order and made addition by observing that the assessee has failed to submit any documentary evidence or justification. From first appellate order I further observed that the Ld.CIT(A) dismissed the appeal of assessee by observing that no submission was filed by the Appellant in spite of allowing sufficient opportunities of being heard during the appellate proceedings. The main contention of Ld. AR is that since there was some technical problem in the departmental portal, therefore, the assessee could not file its written submissions before the Ld.CIT(A). 4. In view of above submissions, I find it proper and necessary to restore the matter to the file of AO for afresh framing of assessment order after allowing due opportunity of hearing to the assessee and without being influenced with the earlier assessment and first appellate order. Accordingly, appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 28/08/2023 Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 28.08.2023 I.T.A.No.2049/Del/2023 3 *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