MANJU DEVI, HAYATPUR GARI HARSARU GURGAON V. ITO, GURGAON

ITA 3197/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1929 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 29-05-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 08-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Assessee Lawyers: SURABH SINGLA
• Keywords: Opportunity of being heard; Set aside
• Section: 144; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE MR. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 3197/Del/2023 (Assessment Year : 2011-12) Manju Devi D/o. Shri Lal Singh Village Hayatpur PO Gari Harsaru, Gurgaon, Haryana – 122 001 PAN: AVDPD 2665 A Vs. ITO Ward – 2(4) Gurgaon, Haryana-122 001 (Appellant) .. (Respondent) Appellant by : Shri Surabh Singla, C.A. Respondent by : Shri Anshul, Sr. D.R. Date of Hearing 30.05.2024 Date of Pronouncement 31.05.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER : The instant appeal filed by the assessee is directed against the order dated 13.09.2023 passed by the Commissioner of Income Tax (Appeals) – NFAC, Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 22.11.2018 by the ITO, Ward-2(4), Gurgaon under Section 144 r.w.s 147 of the Act for Assessment Year 2011-12. ITA No.3197/Del/2023 Manju Devi.vs.ITO Asst.Year : 2011-12 - 2 - 2. The appellant has come up in appeal against the order passed by the Leanred CIT(A) under Section 144 r.w.s 147 of the Act arising out of an order dated 22.11.2018 that too under Section 144 r.w.s. 147 of the Act issued by the ITO, Ward - 2(4), Gurgaon. Both the orders passed by the authorities below are admittedly ex parte one. The assessee could not appear before the Learned Assessing Officer and also before the Learned CIT(A) in spite of matters being fixed on several occasions for hearing. Needless to mention, that the order of addition passed by the AO has been confirmed by the Learned CIT(A) but not by way of reasoned order under Section 250 (6) of the Act. Under these facts and circumstances, the Learned AR prays for a further opportunity of being heard by the AO which has not been opposed by the Learned DR with all his fairness. 3. Having heard the Learned Counsel appearing for the parties and having regard the facts and circumstances of the case, keeping in view the ex parte order passed by both the authorities below we set aside the issue to the file of the Learned AO with a direction upon him to consider the issue afresh and to pass a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. ITA No.3197/Del/2023 Manju Devi.vs.ITO Asst.Year : 2011-12 - 3 - We also make it clear that in the event, the assessee does not co-operate with the Learned CIT(A), the said authority would be at liberty to dispose of the appeal by passing a reasoned order strictly in accordance with law. 4. In the result, appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 31/05/2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 31/05/2024 Priti Yadav, Sr.PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI