JatinderPal Singh Kohli, Noida V. ADIT (Int.Tax.), Noida

ITA 329/DEL/2022

AI Insights

The case involves Jatinder Pal Singh Kohli, an NRI, who appealed against the order of the ld. CIT(A)-2, Noida, which confirmed the Assessment Order passed under section 144 of the Income Tax Act, 1961 due to non-compliance by the assessee. The assessee failed to comply with the notices and submit necessary documents, which led to the initial assessment and subsequent dismissal of his appeal by the CIT(A). The Income Tax Appellate Tribunal (ITAT) in Delhi, considering the circumstances that the assessee is an NRI and might have faced difficulties in submitting documents, decided to remand the case back to the CIT(A) for a decision on merits, allowing the assessee another opportunity to comply.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131789 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 09-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 329/Del/2022 : Asstt. Year : 2012-13 Jatinder Pal Singh Kohli, 744, ATS Greens Village, Sector- 93A, Noida, U.P.-201630 Vs ADIT(Intl. Taxation), Noida (APPELLANT) (RESPONDENT) PAN No. AEOPK3847H Assessee by : Sh. Lalit Mohan, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 10.11.2022 Date of Pronouncement: 24.01.2023 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)-2, Noida dated 16.12.2021. 2. On going through the record, we find that the Assessment Order has been passed u/s 144 of the Income Tax Act, 1961 owing to non-compliance of the assessee. Further, we also find that the ld. CIT(A) has confirmed the order of the Assessing Officer and dismissed the appeal of the assessee owing to non- compliance before him also. 3. Before us, it was prayed that assessee is an NRI and hence the documents could not be submitted before the ld. CIT(A) and also prayed that given an opportunity due compliance would be made before the First Appellate Authority. Hence, interest of ITA No. 329/Del/2022 Jatinder Pal Singh Kohli 2 justice the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order. The department would be at liberty to initiate suitable proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 24/01/2023. SD/- SD/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 24/01/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR