SATISH, PANIPAT, HARYANA V. ACIT,WARD-1, PANIPAT

ITA 370/DEL/2023

AI Insights

The case involves an appeal by the assessee, Satish, against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, which arose from the assessment order passed by the Assessing Officer under Section 144 read with Section 147 of the Income Tax Act, 1961 for the Assessment Year 2012-13. The primary contention raised by the assessee was the lack of opportunity to respond to the notice under Section 142(1) of the Act, as the assessment order was passed without waiting for the response to the statutory notice. The Tribunal found merit in the preliminary contention regarding the lack of opportunity and set aside the assessment order, remitting the matter back to the Assessing Officer for a fresh assessment after providing a reasonable opportunity to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121754 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 31-05-2023
• Assessment Year: misc
• Appeal Filed On: 15-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.370/DEL/2023 Assessment Year 2012-13 Satish House No.1274, Vishwkarma Mandir, Hari Singh Colony Panipat. Vs. ACIT Ward-I Panipat TAN/PAN: LTEPS4352R (Appellant) (Respondent) Appellant by: Shri Nitin Kanwar, Adv. Shri Rajeev Kumar, Adv. Respondent by: Shri Om Prakash, Sr.DR Date of hearing: 01 06 2023 Date of pronouncement: 13 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T h e c a p t i on e d a p p e a l ha s be e n f i l ed b y th e a s s e ss e e a g a i n s t t h e or de r o f t h e l d. C o m m i s si o n e r o f In c o m e T a x ( A p p e a ls) - N F A C , D e l h i ( ‘ C I T ( A ) ’ i n s h or t ) d at e d 1 5. 1 2. 2 0 2 2 a r i si n g f r o m th e a s se s s m e n t o r d e r da t e d 11 . 11 . 2 0 19 pa s s e d b y t h e A s s e ss i n g O f f i c e r ( AO ) u n d e r S e c ti o n 14 4 r . w . S e c ti o n 1 4 7 o f t h e In co m e T a x A ct , 1 96 1 ( th e A c t ) c on c er ni n g A Y 2 0 1 2- 1 3. 2. A s p e r t h e g r o un d s o f a p p e a l, t h e a s s es s e e h a s ra i s e d m u lt i pl e gr ou nd s a nd h a s i n t e r al i a s ub m i t t e d t h a t or d e r pa s s e d b y t h e A O un d e r S e c t i o n 1 47 o f t h e A c t i s ba d i n l a w i n a s m u c h a s t he a s s e s sm e nt or de r w a s pa s s e d w i t h o u t gi v i n g o pp o r t u ni t y t o t h e a s se s s e e . 3. W h en t h e m a t t e r w a s c a l l e d f o r h e ar i n g, t h e l d . c o u n se l f or t he a s s e s se e a t t h e o ut s e t a d v e r t e d t o t h e n o t i c e d a t e d 3 1. 1 0. 2 0 19 f or t h e I.T.A. No.370/Del/2023 2 A s s e s sm e nt Y ea r 2 0 12 - 1 3 in q u e st i o n a nd po i nt e d ou t t h a t a s pe r t h e a fo r e s a i d n o t i ce t he d at e o f h e a r i n g w a s fi x e d f o r 1 4 t h N o v e m be r , 2 0 1 9 a t 1 1. 3 0 a . m . H o w e v e r , t he a s se s sm e n t or de r w a s p a sse d o n 1 1. 1 1. 2 01 9 w i t ho u t w a i ti n g f or th e r e s p on s e to t h e no t i c e u n d er S e c t i o n 1 42 ( 1 ) . T he l d . c ou n se l t h u s s ub m i t s t ha t a s er i ou s p r e j u d ic e ha s be e n c a u se d b y t h e A s s e s si n g O f f i c er i n p a s s i n g t he or de r w i t h out a l l o w i n g t he a s s e s se e t o a v a i l t h e t i m e m e n t io n e d i n st a t u t or y no t ic e un d e r S e c ti o n 14 2( 1) o f t he A c t . T h e l d . c o u n se l t h e r e a f t e r su b m it s t h a t t he r e a r e m an y ot h e r l e g al a n d f a c t u a l gr ou n d s t o a s s a i l t he ac t i o n o f t he l o w e r a ut ho r i t i e s. 4. W e s t r a i g h t a w a y fi n d m e r it i n t h e pr e l i m i n a r y c ont e n t i o n o f t h e a s s e s se e t o w a r d s l a c k o f o p p or tu n i t y i n t h e l i g ht of t h e d a t e m e nt i on e d i n t h e n ot i c e i s s u e d u nd er S e c t i o n 1 4 2 ( 1) . T he a s s es sm e nt or de r h a s pr e ce e d e d t h e a p p oi n t e d d a t e f o r r e s p o n se un d e r S e ct io n 14 2( 1) o f t he A c t . G l a r i n gl y, i t i s no t p e r m i s si bl e . T h us, on t h is p oi nt a l o ne , w e s e t a s i d e t h e or de r o f t he A s s e s si n g O f f i c e r a n d r e m it t h e m a t t e r b a c k t o t he f i l e o f t h e A s s e s s i n g O f f i ce r d e s i g na t e d f o r a sse s s m en t . P r op e r op p o r t u n i t y sh a l l b e gi v e n t o t h e a s s e s s e e t o de f end i t s ca s e o n al l po i nt s o f l a w a nd f a c t s i n v o l ve d . T h e A s s e s s in g O f fi c e r s ha l l p a s s a fr e s h o r d er i n a c c or da n c e w i t h l a w a f t e r g i vi n g a re s o n a b l e op p o r t u ni t y i n t hi s r e ga r d . 5. I n t h e r e su l t , t he a pp e a l o f t he a s se s s e e i s a llo w e d f or st a st i c a l pu r p o se s. Order pronounced in the open Court on 13/06/2023 Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /06/2023 prabhat Copy forwarded to: I.T.A. No.370/Del/2023 3 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar