SUSHMA TYAGI, GHAZIABAD V. ITO, WARD -2(2)(3), GHAZIABAD

ITA 2128/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2341 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: G
• Next Hearing Date: 08-05-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 24-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA No. 2128/Del/2023 Sushma Tyagi Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH’ G’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2128/Del/2023 (ASSESSMENT YEAR 20212-13) Sushma Tyagi H No. 8, Ssector-15, Rajnagar, Ghazibad, Uttar Pradesh, 201002 PAN:- ADUPG9256F Vs. ITO Ward 2(2)(3) Hapur Chungi, Ghaziabad Uttar Pradesh (Appellant) (Respondent) Appellant by Shri Akhilesh Kumar, Adv & Sh. Vipin Garg, Adv Respondent by Shri Anuj Garg, Sr. DR Date of Hearing 09/05/2024 Date of Pronouncement 15/05/2024 ORDER PER YOGESH KUMAR U.S.JM: This appeal is filed by the Assessee against the order of Income Tax Department/National Faceless Appeal Centre (‘NFAC’ for short), dated 10/06/2022 for the Assessment Year 2012-13. 2 ITA No. 2128/Del/2023 Sushma Tyagi Vs. ITO 2. The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) has passed ex-parte order without hearing the Assessee which is in violation of principles of natural justice. Further submitted that, even the Ld. A.O. has also passed the Assessment Order without affording sufficient opportunity to put forth his case, therefore, sought for an opportunity of being heard to the assessee by remanding the matter to the file of the A.O. for fresh adjudication. 3. Per contra, the Ld. Departmental Representative relying on the order of the Lower Authorities sought for dismissal of the Appeal filed by the assessee. 4. Heard the parties and perused the material. The order impugned of the Ld. CIT(A) has been passed ex-parte without hearing the assessee. The Grounds of appeal of the assessee has not been properly adjudicated by the Ld. CIT(A) while dismissing the Appeal. Further, the Assessee's Representative contended that no sufficient opportunity has been provided to the Assessee to put forth the case of the Assessee before the A.O. In view of the above facts and circumstances, we deem it fit to remand the issue to the 3 ITA No. 2128/Del/2023 Sushma Tyagi Vs. ITO file of the Ld. A.O. for de-novo adjudication with a direction to the Ld. A.O. to provide opportunity of being heard to the assessee and pass fresh Assessment Order. The assessee is also directed to cooperate with the Assessment Proceedings before the A.O. Ordered accordingly. 5. In the result, the Appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in open Court on 15 th MAY, 2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15/05/2024 R.N, Sr.ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA No. 2128/Del/2023 Sushma Tyagi Vs. ITO