Preetam Singh, New Delhi V. ITO,Ward-2(1), Ghaziabad

ITA 2546/DEL/2022

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9674 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 03-12-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Corroborative evidences; Reassessment proceedings; Set aside
• Section: 68; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2546/Del/2022 Assessment Year: 2010-11 Preetam Singh D-18, 1 st Floor, Nizamuddin East, New Delhi-110013 PAN No.DRCPS8794F Vs. ITO Ward- 2 (1) Ghaziabad (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Tiwari, Advocate Ms. Tanya, Advocate Sh. Jaind, Advocate Respondent by Sh. Vivek Vardhan, Sr DR Date of hearing: 04/12/2023 Date of Pronouncement: 04/12/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A), Ghaziabad dated 26.03.2019 pertaining to A.Y.2010- 11. 2. The grievance of the assessee read as under :- 1. That the Reassessment proceedings initiated by the Ld. AO for A.Y. 2010-2011 vide Notice u/s 148 dated 30.03.2017 are without jurisdiction and thus liable to be set aside. 2 2. That the Ld. AO erred in issuing notice u/s 148 without proper application of mind and without conducting independent inquiry. 3. That the Ld. AO and Ld. CIT(A) erred in Completing Re- assessment against the Appellant for Assessment Year 2010-2011 at Total Income Rs.52,76,150/- without affording reasonable opportunity to the Appellant. 4. That the action of Ld. CIT(A) in confirming the addition made by Ld. AO to the amount of Rs. 52, 76, 150 under section 68 of the Income Tax Act, 1961, is bad in law and facts of the case. 3. At the very outset, the Counsel for the assessee stated that the appeal of the assessee has been dismissed exparte. The Counsel further pointed out that even before the AO the proceeding could not be attended and prayed for a fresh opportunity. 4. The DR fairly conceded to this. 5. Considering the facts and the submissions of the case. In the interest of justice and fair play we restore this issue to the files of the AO. The AO is directed to decide the issue afresh after 3 affording a reasonable and sufficient opportunity of being heard to the assessee. The assessee is also directed to avail the opportunity and present his case with supporting evidences. 6. In the result, the appeal of the assessee is allowed for statistical purpose. 7. Decision announced in the open court on 04.12.2023. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- .12.2023 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI