Anokh Chandre Shukla, Delhi V. ITO,Ward-36(1), Delhi

ITA 2084/DEL/2022

AI Insights

The case involves Anokh Chandre Shukla, the appellant, against the ITO, Ward 36 (1), the respondent, concerning the assessment year 2017-18. The appeal was directed against the order of the ld. CIT (A)/National Faceless Appeal Centre (NFAC) dated 21.06.2022. The primary contention was that the ld. CIT (A) had passed an ex-parte order as the assessee did not appear despite notices. The counsel for the assessee requested another opportunity to present the case before the ld. CIT (A), which was not objected to by the ld. DR for the Revenue. Consequently, the Tribunal decided to remit the issue back to the ld. CIT (A) for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113600 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 29-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.2084/DEL/2022 (ASSESSMENT YEAR : 2017-18) Anokh Chandre Shukla, vs. ITO, Ward 36 (1), C – 2/92, 2 nd Floor, Block C – 2, Delhi. Sector 16, Rohini, New Delhi – 110 089. (PAN : AORPS0630R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 18.07.2023 Date of Order : 18.07.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the order of ld. CIT (A)/National Faceless Appeal Centre (NFAC) dated 21.06.2022 pertaining to assessment year 2017-18. 2. The assessee has raised various grounds of appeal but ld. Counsel of the assessee, at the outset, prayed that the ld. CIT (A) has passed an ex-parte order after noting that assessee did not appear despite notices. Ld. Counsel of the assessee prayed that an opportunity may be given to ITA No.2084 /Del./2022 2 the assessee to canvass the case properly before the ld. CIT (A). He undertook to cooperate at the level of ld. CIT (A). 3. Ld. DR for the Revenue did not have any serious objection to this proposition. 4. Accordingly, in the interest of justice, we remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall give an opportunity to the assessee of being heard and pass a speaking order on merits of the case. 5. In the result, this appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 18 th day of July, 2023 after the conclusion of the hearing. Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 20 th day of July, 2023TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.