Balbir Singh, Bahadurgarh V. ITO, Ward-1, Rohtak

ITA 627/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0932 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-10-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 10-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 627/DEL/2022 [A.Y 2017-18) Shri Balbir Singh Vs. The I.T.O S/o Shri Dharam Singh Ward - 1 House No. 165, VPO Tandaheri Rohtak Bahadurgarh, Haryana PAN: ENMPS 9539 B [Applicant] [Respondent] Assessee By : Shri Manish Choudhary, Adv Department By : Shri Om Prakash, Sr. DR Date of Hearing : 13.10.2022 Date of Pronouncement : 13.10.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order dated 18.08.2021 by the National Faceless Appeal Centre [NFAC] pertaining to Assessment Year 2017-18. 2 2. The grievances of the assessee read as under: “1. That the order of the Ld. CIT(A) is against law and facts. 2. That the Ld. CIT (A) erred in confirming the assessment order passed by the Ld. AO u/s 144 of the Income Tax Act, although there is no proper service of notice and also no proper opportunity of hearing was given by the Ld. AO to the appellant 3. That the Ld. CIT(A) erred in confirming the addition of Rs. 36,70,000/- made by the Ld. AO to the total income of the appellant by treating the cash deposit in his bank a/c as unexplained. Ld. CIT(A) did not even allow benefit of cash withdrawals made by the appellant from his bank a/c in the same year. 4. That the Ld. CIT (A) erred in confirming the addition of Rs. 28,551/- made by the Ld. AO on account of interest received from the bank account. 5. That the appellant craves leave to add, alter or withdraw any of the ground of appeal at the time of hearing.” 3. At the very outset, the ld. counsel for the assessee stated that the assessment has been framed exparte and the assessee was not served with any notice. The ld. counsel for the assessee further stated 3 that even before the first appellate authority, proceedings were not attended, though the ld. CIT(A) has referred to some written submissions by erstwhile counsel. 4. The ld. DR, relying upon the orders of the authorities below, stated that the appeal may be restored to the file of the Assessing Officer for fresh adjudication. 5. I have given thoughtful consideration to the orders of the authorities below. I find that the Assessing Officer has given a date chart of the issue of notice, but there is no evidence of service of notice. Even the order of the first appellate authority is exparte. 6. Therefore, in the interest of justice and fair play, I deem it fit to restore the appeal to the file of the Assessing Officer. The Assessing Officer is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. The assessee is direct to comply with the queries/directions of the Assessing Officer. 4 7. In the result, the appeal of the assessee in ITA No. 627/DEL/2022 is allowed for statistical purposes. The order is pronounced in the open court on 13.10.2022. Sd/- [N.K. BILLAIYA] ACCOUNTANT MEMBER Dated: 13 th October, 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 5 Date of dictation Date on which the typed draft is placed before the dictating Member 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