Puja Gupta, New Delhi V. DCIT, Central circle-29, New Delhi

ITA 3/DEL/2023

AI Insights

The case involves an appeal by Puja Gupta against the order of the ld. CIT(A)-30, New Delhi, dated 02.11.2022. The primary contention was that the original order was passed without affording an opportunity to the assessee to present her case. The revenue did not dispute this fact. The Income Tax Appellate Tribunal decided to remand the case back to the CIT(A) for a fair hearing, emphasizing that no prejudice would be caused to the revenue by allowing the assessee to file her submissions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131634 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 13-06-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 01-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 03/Del/2023 : Asstt. Year: 2016-17 Puja Gupta, 43/1, Rajpur Road, Civil Lines, New Delhi-110054 Vs. DCIT, Central Circle-29, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAGPG4156K Assessee by : Sh. T. M. Shiva Kumar, Adv. Ms. Priyanka Singh, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 14.06.2023 Date of Pronouncement: 19.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-30, New Delhi dated 02.11.2022. 2. At the outset, it was brought to our notice that the order has been passed without affording an opportunity to the assessee. The fact has not been in dispute by the revenue. It was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. The ld. DR objected in principle. We find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file her submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The assessee shall comply to the notices issued by the department from time to time without seeking unnecessary adjournments. ITA No. 03/Del/2023 Puja Gupta 2 The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non- compliance to the notices, if any. 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 19/06/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 19/06/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR