Rahul Yadav, Ghaziabad V. ITO, Ward- 2(2), Ghaziabad

ITA 609/DEL/2018

AI Insights

The case involves an appeal by Rahul Yadav against the order of the CIT (Appeals)-2, Noida, which confirmed the assessment order framed by the Assessing Officer (AO) under section 144 of the Income-tax Act, 1961. The primary contention of the appellant was the lack of proper notice and opportunity to be heard during the assessment proceedings, which led to the framing of an ex-parte assessment order. The appellant challenged the additions made to his income, including unexplained cash deposits and failure to produce evidence for deductions under Chapter VI-A. The ITAT found merit in the appellant's plea for a fair hearing and thus remitted the matter back to the CIT (A) for a comprehensive re-evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113898 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 09-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 24-01-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.609/Del./2018 (ASSESSMENT YEAR : 2014-15) Rahul Yadav, vs. ITO, Ward 2 (2), H.No.1449, Shankar Vihar, Ghaziabad. Lal Quan, G.T. Road, Ghaziabad – 201 001 (Uttar Pradesh). (PAN : ABNPY9188P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Gupta, CA REVENUE BY : Shri Akhilesh Gupta, Sr. DR Date of Hearing : 10.04.2023 Date of Order : 17.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)- 2, Noida dated 24.11.2017 pertaining to AY 2014-15. 2. The grounds of appeal taken by the assessee read as under :- “1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144 when notice for hearing was not served to the appellant. 2. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in framing the impugned reassessment order u/s 144, is bad in law and against the facts and circumstances of the case. ITA No.609/Del./2018 2 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs.1,96,57,600/- allegedly on the ground that the cash deposits are unexplained without observing the principles of natural justice. 4. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs.94,446/- allegedly on the ground that assessee has failed to produce the evidence of deduction under chapter VI-A when the payment is made through banking channel. 5. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in making addition of Rs.1 ,97,52,046/-, is bad in law and against the facts and circumstances of the case.” 3. Although assessee has raised several grounds, at the outset, ld. Counsel of the assessee prayed that assessment has been done ex-parte by the AO as well as ld. CIT (A), hence he prayed that an opportunity may be given to the assessee in the interest of justice to canvass the appeal properly. Ld. DR for the Revenue did not have any objection to this plea. 4. Upon careful consideration, we note that assessment was framed under section 144 of the Income-tax Act, 1961 (for short 'the Act'). Ld. CIT (A) has also noted that assessee representative sought adjournments and upheld the order of AO. In the interest of justice, we remit the issues to the file of ld. CIT (A) and ld. CIT (A) is directed to pass an order on the merits of the case after giving the assessee an opportunity of being heard. 5. In the result, this appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on this 17 th day of April, 2023. Sd/- sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 17 th day of April, 2023/TS ITA No.609/Del./2018 3 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-2, Noida. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.