Dinesh Sharma, Noida V. ITO ward-1(3), Noida

ITA 3668/DEL/2019

AI Insights

This case involves an appeal by Shri Dinesh Sharma against the order of the ld. CIT(A) - 1, Noida, dated 31.05.2017, pertaining to the Assessment Year 2014-15. The primary grievances of the assessee included the ex parte best judgment assessment order passed under section 144 of the Income Tax Act, 1961, and the subsequent notice of demand under section 156 of the Act. The assessee contested the assessment of Rs.1,17,68,801, claiming it was based on assumptions and not on factual evidence. The Income Tax Department, represented by Shri Shankar Lal Verma, Sr. DR, did not have any counterarguments as the assessee did not appear despite several notices. The Tribunal, after considering the submissions and the case records, decided to restore the appeal to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300842 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-05-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3668/DEL/2019 [A.Y. 2014-15] Shri Dinesh Sharma Vs. The I.T.O House No. 88, Nangle Charan Das Ward – 1(3) Phase -2, Noida Noida PAN – BGVPS 4338 D (Applicant) (Respondent) Assessee By : None Department By : Shri Shankar Lal Verma, Sr. DR Date of Hearing : 01.06.2023 Date of Pronouncement : 01.06.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - 1, Noida dated 31.05.2017 pertaining to Assessment Year 2014-15. 2 2. The grievances of the assessee read as under: “1. That the Assessing officer have passed the impugned best judgment assessment order u/s 144 of Income Tax Act, 1961, dated 15/12/2016, along with notice of demand u/s 156 of the Income Tax Act, 1961, that is absolutely unheard part from the facts and circumstances of the case and apart from the natural justice as such the order impugned is liable to be quashed under this ground alone. 2. That the Appellant denies his liabilities to be assessed at Rs.1,17,68,801/-, and passed order u/s 144 of Income Tax Act, 1961, ex party decision which is absolutely liable to be set aside under this ground alone. 3. That the Assessing officer has been errored on facts & laws framing assessment order making addition arbitrary and is based on mere assumption & presumption and not on facts. The A.O. have passed order prejudicially, therefore, the impugned order have been passed unheard and liable to quash under this ground alone. 4. That on facts and circumstances of the case, the Assessing officer passed an impugned order for payment of Rs.1,17,44,301/- as liability for non disclosure of Income from Other Sources u/s 56(2](viii), of Income Tax Act, 1961, therefore the impugned order which have been passed unheard and liable to quash under this ground alone. 5. That the Appellant craves he leave to add, modify, amend or delete any of the ground of appeal at the time of he and all above grounds are without prejudice to each other, the decision which is absolutely liable to be set -aside under this ground alone.” 3 3. None appeared on behalf of the assessee in spite of several notices. We therefore, decided to proceed exparte. 4. The ld. DR was heard at length. Case records carefully perused. We find that assessment has been framed exparte u/s 144 of the I.T. Act, which was confirmed by the first appellate authority. It appears that the grievance of the assessee has not been adjudicated by the ld. CIT(A). Therefore, in the interest of justice and fair play, we restore this appeal to the file of the jurisdictional ld. CIT(A) to be decided afresh after affording reasonable and adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee in ITA No. 3668/DEL/2019 is allowed for statistical purposes. The order is pronounced in the open court on 01.06.2023. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 01 st JUNE, 2023. 4 VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order