Vikas Sharma, Ghaziabad V. Income Tax Officer, Ward-1(5), Ghaziabad, Uttar Pradesh

ITA 3047/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7275 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 08-05-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 26-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA No. 3047 & 3048/Del/2023 Vikas Sharma Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH’ SMC’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.3047/Del/2023 (ASSESSMENT YEAR 2009-10) Vikas Sharma 16-A/1102, Vasundhara, Ghaziabnad, Uttar Pradesh PAN-AVJPS8784R Vs. Income Tax Officer Ward-1(5), Ghaziabad Uttar Pradesh (Appellant) (Respondent) ITA No.3048/Del/2023 (ASSESSMENT YEAR 2009-10) Vikas Sharma 16-A/1102, Vasundhara, Ghaziabnad, Uttar Pradesh PAN-AVJPS8784R Vs. Income Tax Officer Ward-1(5), Ghaziabad Uttar Pradesh (Appellant) (Respondent) Appellant by Shri Tarun Chanana, Adv Respondent by Shri Om Prakash, Sr. DR Date of Hearing 09/05/2024 Date of Pronouncement 10/05/2024 ORDER PER YOGESH KUMAR U.S.JM: Both the appeals are filed by the Assessee against the order of National Faceless Appeal Centre, Delhi [“NFAC” for short], dated 28/08/2023 for the Assessment Year 2009-10 wherein the Ld. 2 ITA No. 3047 & 3048/Del/2023 Vikas Sharma Vs. ITO CIT(A) has confirmed the Assessment Order and the order of the penalty imposed by the A.O. ITA No.3047/Del/2023 (Quantum Appeal) 2. The Ld. Counsel for the assessee submitted that both the assessment order and the order of the CIT(A) were passed ex-parte without giving opportunity of being heard to the assessee, therefore, sought for remanding the matter to the file of the A.O. for fresh consideration. 3. The Ld. Departmental Representative relying on the order of the Lower Authorities sought for dismissal of the Appeal. 4. We have heard both the parties and perused the material available on record. Considering the fact that both the A.O. as well as CIT(A) have passed orders ex-parte without hearing the assessee, we are of the opinion that if an opportunity of being heard is given to the assessee, the substantial justice would be rendered. Therefore, we set aside the impugned order of the A.O. as well as CIT(A) and remand the matter to the file of the A.O. for framing the assessment afresh after hearing the assessee in accordance with 3 ITA No. 3047 & 3048/Del/2023 Vikas Sharma Vs. ITO law. The assessee is also directed to fully cooperate with the assessment proceeding. Ordered accordingly. ITA No.3048/Del/2023 (Penalty Appeal) 5. In the quantum Appeal in ITA No. 3047/Del/2023, we have set aside the assessment order and the order of the Ld. CIT(A) and remanded the matter to the file of A.O. for framing the assessment afresh, therefore, the penalty order passed thereon does not survive accordingly, we delete the impugned penalty. Nevertheless, the A.O. is at liberty to initiate penalty proceedings in accordance with law if he makes the addition while framing the fresh assessment. Ordered accordingly. 6. In the result, Appeal in ITA No. 3047/Del/2023 and 3048/Del/2023 are partly allowed for statistical purpose. Order pronounced in open Court on 10th MAY, 2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10/05/2024 R.N, Sr.ps 4 ITA No. 3047 & 3048/Del/2023 Vikas Sharma Vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI