Sunny guglani, New Delhi V. ITO Ward 34(5), New Delhi

ITA 389/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9269 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 02-01-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 19-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRATEEK BASUTIYA
• Keywords: Opportunity of being heard
• Section: 144; 142(1)

Judgement Text

ITA No.- 389/Del/2023 Sunny Guglani Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No:- 389/Del/2023 ( Assessment Year: 2017-18) Sunny Guglani, Delhi. Vs. CIT(A), Delhi. PAN No: ALDPG5662N APPELLANT RESPONDENT Assessee by : Shri Prateek Basutiya, CA Revenue by : Shri Anuj Garg, Sr. DR Date of Hearing : 03.01.2024 Date of Pronouncement : 03.01.2024 ORDER PER N.K. BILLAIYA, AM This appeal by the Assessee is preferred against the order dated 21.12.2022 by NFAC, Delhi, pertaining to A.Y. 2017-18. 2. The sum and substance of grievance of the assessee is that the CIT(A) / NFAC erred in dismissing the appeal of the assessee in limine without going into the merits of the case. ITA No.- 389/Del/2023 Sunny Guglani Page 2 of 3 3. Representatives of both the sides were heard at length. The case records carefully perused. 4. Facts emanating from the assessment order show that the assessment order dated 17.12.2019 was framed ex-parte u/s 144 of the Act. Though, the AO has mentioned the details of notices issued u/s 142(1) of the Act which were not complied but there is no evidence to show that the impugned notices were actually served at the correct address. The AO was left with no choice but to make addition of Rs. 3,45,00,000/- which was confirmed by NFAC again by ex-parte order. 5. In the interest of justice and fair play, we deem it fit to restore the appeal to the files of the AO. The AO is directed to decide the issue afresh after properly serving a notice upon the assessee and after affording a reasonable and adequate opportunity of being heard. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the Open Court on 03.01.2024 Sd/- Sd/- (YOGESH KUMAR US) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA No.- 389/Del/2023 Sunny Guglani Page 3 of 3 Dated: 03/01/2024. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 03.01.24 Date on which the typed draft is placed before the dictating Member 03.01.24 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