Tejpal, Faridabad V. Income Tax Officer, Faridabad

ITA 3172/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3852 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 07-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.S. NAGAR
• Keywords: Search and seizure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 3172/Del/2023 : Asstt. Year : 2012-13 Tejpal, House No. 46, Village- Gazipur, Pali, NIT, Fraidabad, Haryana-121004 Vs Income Tax Officer, Ward-2(4), Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. APLPT0128C Assessee by : Sh. S. S. Nagar, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 14.02.2024 Date of Pronouncement: 15.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 14.09.2023. 2. The appeal of the assessee has not been admitted by the ld. CIT(A) invoking the provisions of Section 249(4)(b), while the ld. Counsel of the assessee filed copy of the ITR filed by the assessee on 05.12.2019. The ld. CIT(A) shall go through this fact and verify from the records of the department about the validity of the return filed, then admit the appeal and to adjudicate the grounds after affording an opportunity of being heard to the assessee. ITA No. 3172/Del/2023 Tejpal 2 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 15/02/2024. Sd/- Sd/- (Ashta Chandra) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 15/02/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR