Prakash Vill Kachera Varshad, Greater Noida V. ITO, Ward 2(4), Noida

ITA 2986/DEL/2022

AI Insights

The case involves an appeal by the assessee, Prakash Vill Kachera Varshad, against the order of the National Faceless Appeal Centre (NFAC) for the assessment year 2011-12. The primary grievance was the ex parte disposal of the appeal by the first appellate authority, where the assessee claimed not to have received proper notice of the hearing. The Tribunal, acknowledging the possibility of the assessee not being properly communicated with, decided to set aside the previous order and remand the case back to the Commissioner (Appeals) for a fresh hearing, ensuring the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300784 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 21-12-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.2986/Del/2022 Assessment Year: 2011-12 Prakash Vill Kachera Varshad, Greater Noida, C/o- Sanjeev Anand & Associates, 136, Navyug Market, Greater Noida Vs. Income Tax Officer, Ward-2(4), Noida PAN :BOQPP3910R (Appellant) (Respondent) ORDER This is an appeal by the assessee against order dated 23.08.2022 passed by National Faceless Appeal Centre (NFAC) pertaining to assessment year 2011-12. 2. Registry has pointed out delay of 60 days in filing the appeal. The assessee has filed application dated 02.12.2022 seeking condonation of delay. Appellant by Sh. Sumit Gupta, CA Department by Sh. Om Parkash, Sr. DR Date of hearing 20.03.2023 Date of pronouncement 31.03.2023 ITA No.2986/Del/2022 AY: 2011-12 2 | P a g e 3. Having considered the submissions of the parties, I am of the view that the delay in filing the appeal is due to reasonable cause. Accordingly, I condone the delay and admit the appeal for adjudication on merits. 4. I have considered rival submissions and perused the materials on record. Limited grievance of the assessee is against ex parte disposal of the appeal by learned first appellate authority. Drawing my attention to the impugned order of learned Commissioner (Appeals), learned counsel for the assessee submitted that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. He submitted, though, first appellate authority has stated about notices uploaded in ITBA portal, however, the assessee never received such notices. Without entering into the controversy as to whether the assessee was actually communicated with the notice of hearing or not, fact remains that the impugned order was passed by the first appellate authority in absence of the assessee. In other words, the assessee did not get an opportunity to represent his case before learned Commissioner (Appeals). Therefore, in the interest of fair place and justice, I am inclined to grant an opportunity to the assessee to represent his case before learned Commissioner ITA No.2986/Del/2022 AY: 2011-12 3 | P a g e (Appeals). Accordingly, I set aside the impugned order of learned Commissioner (Appeals) and restore the issues back to him for fresh adjudication after providing reasonable opportunity of being heard to the assessee. At the same time, I direct the assessee to respond to the hearing notice to be issued by learned Commissioner (Appeals) and cooperate in finalization of the appellate proceeding. With aforesaid observations, grounds are allowed for statistical purposes. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 31 st March, 2023 Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 31 st March, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi