Satish Yadav, Gurgaon V. ITO, Ward-3, Rewari

ITA 2435/DEL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0689 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 27-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 2435/DEL/2023: Asstt. Year: 2011-12 Satish Yadav, C/o CA M R Sahu, House No. 651, 1 st Floor, Sec-10A, NR. G D Goenka Public School, Gurgaon 122001, Haryana Vs ITO, Ward 3, Rewari, Haryana 123110 (APPELLANT) (RESPONDENT) PAN No. AASPY 1713 E Assessee by : Shri M.R Sahu, CA Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 13.11.2023 Date of Pronouncement: 16.11.2023 ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 30.06.2023. 2. The issue argued before us pertains to reopening of the assessment and issue of notice u/s. 143(3). We have gone through the page no. 3 of the paper book wherein the approval of the Ld. PCIT has been taken by the ITO. The said approval is scanned as under:- ITA No.2435/DEL/2023 Satish Yadav 2 ITA No.2435/DEL/2023 Satish Yadav 3 3. From the above we find that the Revenue Authorities held that the assessee has not filed return of income and hence the same has not been originally assessed. The assessee could produce the return filed on 30.03.2013 for the assessment year 2011-12 for the assessment year in question. The copy of the return of the computation of total income is as under:- ITA No.2435/DEL/2023 Satish Yadav 4 ITA No.2435/DEL/2023 Satish Yadav 5 4. From these facts it can be unequivocally held that the reasons recorded by the ITO and as approved by the Ld. PCIT are on wrong facts and hence quashed, the assessment is treated as void ab initio. 5. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 16/11/2023. Sd/- Sd/- (DR.B.R.R. KUMAR) ACCOUNTANT MEMBER Delhi; Dated 16/11/2023 NV Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT,Delhi 1. The Appellant 2. The Respondent. 3. The CIT(A), 4. CIT 5. DR, ITAT, 6. Guard file. //True Copy//