PARMOD KUMAR (HUF), DELHI V. INCOME TAX OFFICER, WARD-58(7), DELHI, DELHI

ITA 3704/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8242 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: F
• Next Hearing Date: 13-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 17-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K. P. GANGULY

Judgement Text

1 ITA No. 3704/Del/2023 Parmod Kumar Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3704/Del/2023, (A.Y. 2016-17) Parmod Kumar (HUF) 292-293, Ground floor, Pocket-4, Ssector-25, Rohini, New Delhi, 110085 PAN: AAJHP8056L Vs. Income Tax Officer, Ward-58(7), Vikas Bhawa, New Delhi 110002 Appellant Respondent Assessee by Shri K. P. Ganguly, Adv Revenue by Shri Vivek Vardhan, Sr. DR Date of Hearing 14/03/2024 Date of Pronouncement 15/03/2024 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short], dated 03/10/2023 for the Assessment Year 2017-18. 2 ITA No. 3704/Del/2023 Parmod Kumar Vs. ITO 2. The Ld. Counsel for the assessee submitted that both the Assessment Order and the order of the CIT(A) passed ex-parte and the assessee could not produce and rely upon any documents in support of his case, therefore, sought for setting the impugned orders of the Lower Authorities and remand the matter to the file of the A.O. for fresh consideration. 3. Per contra, the Ld. Departmental Representative though relied on the findings and the conclusions of the Lower Authorities, fairly submitted that as the orders of the Lower Authorities being ex-parte, the same may be remanded to the file of the A.O. for re-examination. 4. Recording the submissions of both the parties, we remand the issue to the file of the A.O. for de-novo adjudication and Assessee is at the liberty to file any documents in support of his case, further the assessee is also directed to appear and cooperate with the assessment proceedings, accordingly the appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open court on March, 2024. Sd/- Sd/- (SHAMIM YAHYA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 15.03.2024 *R.N, SR.P.S* 3 ITA No. 3704/Del/2023 Parmod Kumar Vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI