Kunwar Pal sharma, Bulandshahr V. ITO Ward 2(3)2, Bulandshahar

ITA 393/DEL/2023

AI Insights

This case involves an appeal by Kunwar Pal Sharma against the order of the National Faceless Appeal Centre (NFAC), New Delhi, dated 21.12.2022, concerning the Assessment Year 2017-18. The appeal was heard ex-parte as neither the assessee nor any representative appeared before the tribunal. The Senior Departmental Representative (DR) did not contest the factual observations regarding the ex-parte orders passed by the Assessing Officer under section 144 of the Income Tax Act, nor the dismissal of the assessee's appeal by the CIT(A). The tribunal found that the assessee was not given an opportunity to be heard or to explain his case at the lower levels, which warranted a restoration of the matter to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121978 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 08-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 19-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.393/Del/2023 Assessment Year: 2017-18 Kunwar Pal Sharma, 730, Radha Nagar, Bulandshar, Uttar Pradesh 203001 PAN BUFPS 7337 L vs. ITO Ward 2(3)2, Bulandshahr, UP (Appellant) (Respondent) For Assessee: None For Revenue : Shri Vivek Vardhan, Sr. DR Date of Hearing : 09.08.2023 Date of Pronouncement : 09.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of NFAC, New Delhi dated 21.12.2022 for A.Y. 2017-18. 2. When the appeal was called for hearing neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite several notices. However, or perusal of the appeal records and impugned order, we find that the appeal can be disposed of ex-parte qua assessee after hearing the arguments of ld. Senior DR. Therefore we proceed to adjudicate the appeal ex-parte qua assessee. 3. On being asked by the bench the ld. Senior DR, in all fairness, did not controvert the factual observations of the bench that the Assessing Officer has passed ex-parte order u/s. 144 of the Act and the ld. CIT(A) has also dismissed appeal of assessee dismissing the request of assessee to keep penalty proceedings in abeyance on account of pendency of first appeal of assessee and the assessee was not allowed opportunity of being heard and to explain his case before the authorities below. ITA No.393/Del/2023 2 4. Therefore in view of above factual position of the case we find it appropriate to restore the matter to the file of Assessing Officer for a fresh adjudication of issue of imposing of penalty for non compliance of notice after allowing due opportunity of hearing to the assessee and without being influenced with the earlier orders. 5. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 09.08.2023. Sd/- Sd/- (DR. B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09 th August, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi