Sunil Kumar Singh, New Delhi V. Income Tax Officer, Ward 60(2), New Delhi, New Delhi

ITA 205/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7676 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 20-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 148; 144

Judgement Text

आयकर अपीलीय अिधकरण िदʟी पीठ “ जी ”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अवधेश कु मार िमŵा, लेखाकार सद˟ के समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.205/िदʟी/2024 (िन.व. 2012-13) ITA NO.205/DEL/2024 (A.Y.2012-13) Sunil Kumar Singh, S/172, S Block, Pandav Nagar, New Delhi 110092 PAN: BBFPS-2668-B ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward 60(2), Room No. 307, F Block, Vikas Bhawan, New Delhi 110002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Tarun Chanana, Advocate ŮितवादीȪारा/Respondent by : Shri Anuj Garg, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 25/04/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : 25/04/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 20.11.2023, for the Assessment Year 2012-13. 2. Shri Tarun Chanana, appearing on behalf of the assessee submitted at the outset that this appeal is against an ex-parte order passed by the CIT(A). He 2 ITA NO.205/DEL/2024 (A.Y.2012-13) submitted that the assessment for AY 2012-13 in the case of assessee was reopened, on the basis of information received from ADIT (Inv.). The Assessing Officer without conducting his own independent enquiry reopened the assessment. The alleged notice issued u/s. 148 dated 30.03.2019 was never received by the assessee. The AO completed the assessment u/s. 144 r.w.s 147 of the Act, without affording any opportunity of hearing/furnishing submissions to the assessee. He prayed that the issue in appeal may be restored to AO for fresh assessment. 3. Per contra, Shri Anuj Garg, Sr. DR appearing on behalf of the Department defending the impugned order submitted that sufficient opportunity was given to the assessee for make submissions before the CIT(A), despite repeated notices served on email of the assessee, the assessee failed to respond to any of the notices. 4. We have heard the submissions made by rival sides and have seen the orders of authorities below. It is evident from records that the assessment order and the order by First Appellate Authority has been passed in an ex-parte proceedings. The contention of the assessee is that notice u/s. 148 issued by the Assessing Officer was never served on the assessee. The assessee is further alleged that even the notices sent by CIT(A) were never served on the assessee. Taking into consideration entire facts of the case, we restore the appeal back to the file of AO for denovo assessment after affording reasonable opportunity of hearing/making submissions to the assessee, in accordance with law. The assessee is directed to provide his current/functional email id to the AO for 3 ITA NO.205/DEL/2024 (A.Y.2012-13) service of notice. Upon service of notice, the assessee shall make submissions before the AO without fail. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on April the 25 th day of April, 2024. Sd/- Sd/- (AVDHESH KUMAR MISHRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 25/04/2024 ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI