Anu Jain, Moradabad V. ACIT-1, Moradabad

ITA 2399/DEL/2023

AI Insights

The case involves Anu Jain, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) for the assessment year 2013-14. The primary contention was that the assessee was not given a proper opportunity to be heard during the appeal process, specifically citing that the second hearing notice was not received. The Income Tax Appellate Tribunal (ITAT) in Delhi, presided over by Judicial Member Shri Challa Nagendra Prasad, agreed with the assessee's claim of insufficient notice and restored the case to the CIT (Appeals) for a fresh decision, ensuring that the assessee is given an adequate opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113166 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. No. 2399/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 2399/Del/2023 िनधाᭅरणवषᭅ/ Assessment Year: 2013-14 Anu Jain, A-520, Lajpat Nagar, Moradabad, Uttar Pradesh – 244 001. बनाम Vs. ACIT – 1, Moradabad. PAN No. ACSPJ4918N अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Rajat Jain, C. A.; & Shri Akshat Jain, C. A.; राज᭭वकᳱओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 09/10/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 11/10/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred I.T.A. No. 2399/Del/2023 2 to CIT (Appeals)]/National Faceless Appeal Centre [NFAC] Delhi, dated 14.07.2023 for assessment year 2013-14. 2. The Ld. Counsel for the assessee, at the outset, submits that the appeal of the assessee was disposed of without providing proper opportunity of being heard to the assessee. The ld. Counsel referring to page 2 of the order of the ld. CIT (Appeals) order submits that only two opportunities were provided to the assessee, one on 22.06.2023 and the other on 7.07.2023. The ld. Counsel submits that on 22.06.2023 the assessee sought an adjournment and the ld. CIT (Appeals) fixed the second hearing on 7.07.2023 for which the assessee has not received any notice. Therefore, the ld. Counsel submits that as the ld. CIT (Appeals) did not provide sufficient opportunity of being heard to the assessee, the matter may be restored to the file of the ld. CIT (Appeals) for deciding the appeal afresh. 3. The ld. DR has no serious objection in restoring the appeal to the file of the ld. CIT (Appeals). 4. Heard both the parties perused the order of the ld. CIT (Appeals). It is observe that the appeal was fixed for hearing on 22.06.2023 on which date the assessee sought an adjournment. Second hearing was fixed on 7.07.2023 after a gap of three weeks and it is the contention of the assessee that no notice has been received by the assessee. It is also noticed from the order of the ld. CIT (Appeals) that the appeal was dismissed for non-prosecution without disposing of the grounds on merits. In the circumstances, I deem it fit and proper to restore the I.T.A. No. 2399/Del/2023 3 appeal to the file of the ld. CIT (Appeals) for deciding the appeal afresh in accordance with law, after providing adequate opportunity of being heard to the assessee. Accordingly this appeal is restored to the file of the ld. CIT (Appeals) for fresh adjudication. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 11/10/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 11/10/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 09.10.2023 Date on which the typed draft is placed before the dictating member 10.10.2023 Date on which the typed draft is placed before the other member 11.10.2023 I.T.A. No. 2399/Del/2023 4 Date on which the approved draft comes to the Sr. PS/ PS 11.10.2023 Date on which the fair order is placed before the dictating member for pronouncement 11.10.2023 Date on which the fair order comes back to the Sr. PS/ PS 11.10.2023 Date on which the final order is uploaded on the website of ITAT 11.10.2023 Date on which the file goes to the Bench Clerk 11.10.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order