GOPAL KUMAR, DELHI V. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 284/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1357 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-05-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 26-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

1 ITA no. 284/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 284/DEL/2024 [Assessment Year: 2015-16 Gopal Kumar, RZ 87A, Indra Park, Gali No. 25D, Palam Colony, New Delhi-110046 PAN: AQsPK 8222 C Vs National Faceless Assessment Centre, Delhi. APPELLANT RESPONDENT Assessee represented by Shri Pranshu Singhal, CA Department represented by Shri B.K. Singh, Sr. DR Date of hearing 16.05.2024 Date of pronouncement 28.06.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come up in appeal against the order dated 30.11.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter 2 ITA no. 284/Del/2024 referred as “learned First Appellate Authority” or in short “FAA”), in Appeal no. NFAC/2014-15/10167804 for the assessment year 2015-16, arising out of the order dated 30.03.2022, u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred as the “Act”), passed by the National Faceless Assessment Centre, Delhi (hereinafter referred in short as “Ld. AO”). 2. Heard and perused the record. At the time of hearing it comes up that amongst other grounds on merits, assessee has raised a ground that assessee did not have reasonable and adequate opportunity of hearing before CIT(Appeals). Learned DR has, however, countered it by submitting that assessee was given due notice of hearing. 3. As we appreciate the impugned order of CIT(Appeals) it comes up that there was delay in filing appeal before CIT(Appeals) which was condoned. In para 5 CIT(Appeals) observes about notices being issued on few occasions. However, the mode of service of notice and the fact if the notices were served to the knowledge of assessee are not coming up from the impugned order of CIT(Appeals). Thus, proceeding, ex parte, without entering into merits of the submissions of assessee, the appeal was dismissed, which cannot be said to be in accordance with law. 3 ITA no. 284/Del/2024 4. Accordingly, we allow the appeal for statistical purposes and restore the issue on merits to the file of CIT(Appeals) with directions to serve notice upon the assessee and pass an order afresh. 5. Appeal is allowed for statistical purposes. Order pronounced in open court on 28.06.2024. Sd/- Sd/- (G.S. PANNU) (ANUBHAV SHARMA) VICE PRESIDENT JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI