Pankaj Nindra, Faridabad V. ITO,Ward-2(3), Faridabad

ITA 686/DEL/2023

AI Insights

The case involves an appeal by Pankaj Nindra against the order of the CIT(A)/NFAC for the assessment year 2012-13. The primary contention was the ex parte reassessment order passed by the Assessing Officer under sections 144 and 147 of the Income Tax Act, which was upheld by the CIT(A). The Senior DR did not contest the factual basis of the assessee's appeal but agreed to the restoration of the case to the Assessing Officer for a fresh reassessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122088 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.686/Del/2023 Assessment Year: 2012-13 Pankaj Nindra, House no. A-4, N.I.T, Nehru Ground, Faridabad, Haryana 121001 PAN AFUPN 4636 A vs. ITO, Ward 2(3), Faridabad, Haryana 122001 (Appellant) (Respondent) For Assessee : Shri Abhishek Jain, CA For Revenue : Shri Om Prakash, Sr. DR Date of Final Hearing : 31.08.2023 Date of Pronouncement : 31.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC dated 26.12.2022 for AY 2012-13. 2. At the very outset, I note that the ld. Senior DR, however, supported the orders of the authorities below but at the same time he did not controvert the factual position that the Assessing Officer has passed ex parte reassessment order on 05.11.2019 u/s. 144 r.w.s 147 of the Act and the ld. CIT(A) has also dismissed appeal of assessee ex parte qua appellant. The ld. Senior DR, on being asked by the bench, not controverting the submissions of ld. AR submitted that the Department has no serious objection if the matter is restored to the file of Assessing Officer for denovo framing of reassessment order after allowing due opportunity of hearing to the assessee. Accordingly, in view of above submissions the matter is restored to the file of Assessing Officer for afresh framing of denovo reassessment order after allowing due opportunity of hearing to the ITA No.686/Del/2023 2 assessee and without being influenced from the earlier reassessment and first appellate order. 3. In the result, the appeal of assessee is allowed for statistical purposes. Order pronouncement in the open court on 31.08.2023 Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Dated: 31 st August, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi