Parvinder , Delhi V. ITO ward 43(1), New Delhi

ITA 7630/DEL/2019

AI Insights

This case involves an appeal by the assessee, Shri Parvinder, against the order of the Commissioner of Income Tax (Appeals)-15, New Delhi, for the assessment year 2011-12. The appeal was necessitated due to the ex-parte nature of the initial assessment and the subsequent order by the CIT (Appeals), which the assessee contested did not provide a proper opportunity of being heard. The assessee submitted additional evidences under Rule 29 of the Income Tax Appellate Tribunal Rules, claiming these were crucial to the matter. Both parties agreed to a de novo assessment, leading to the restoration of the case to the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113208 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-11-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 16-09-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 147; 144; 43

Judgement Text

I.T.A. No. 7630/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./I.T.A No. 7630/Del/2019 िनधाᭅरणवषᭅ/ Assessment Year: 2011-12 Shri Parvinder, 81-82, First Floor, Gokhale Market, Delhi – 110 054. बनाम Vs. Income Tax Officer, Ward : 43 (1), New Delhi. PAN No. ATGPP2054A अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri K. P. Ganguli, Advocate; राज᭭वकᳱओरसे / Department by : Ms. Indu Bala Saini, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 29/11/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 31/01/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-15 [hereinafter referred I.T.A. No. 7630/Del/2019 2 to CIT (Appeals)] New Delhi, dated 1.07.2019 for assessment year 2011-12. 2. The ld. Counsel for the assessee submits that assessee has filed additional evidences under Rule 29 of the Income Tax Appellate Tribunal Rules and requested for admission of the additional evidences. The ld. Counsel for the assessee submits that these additional evidences go to the root of the matter and the assessment was made ex-parte under section 144 read with section 147 of the Income Tax Act, 1961 (the Act) and even the ld. CIT (Appeals) passed ex-parte order without giving proper opportunity of being heard to the assessee. Therefore, in the interest of justice it is requested that the appeal may be restored to the file of the Assessing Officer for de novo assessment. 3. The ld. DR has no serious objection in sending the matter back to the file of the Assessing Officer for de novo assessment. 4. Heard rival submissions. This appeal is restored to the file of the Assessing Officer for de novo assessment in accordance with law, after providing adequate opportunity of being heard. The assessee be given opportunity to file evidences before the Assessing Officer, who shall consider in accordance with law. 5. In the result, appeal of the assessee is allowed for statistical purposes. I.T.A. No. 7630/Del/2019 3 Order pronounced in the open court on : 31/01/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 31/01/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 30.01.2023 Date on which the typed draft is placed before the dictating member 30.01.2023 Date on which the typed draft is placed before the other member 31.01.2023 Date on which the approved draft comes to the Sr. PS/ PS 31.01.2023 Date on which the fair order is placed before the dictating member for pronouncement 31.01.2023 Date on which the fair order comes back to the Sr. PS/ PS 31.01.2023 Date on which the final order is uploaded on the website of ITAT 31.01.2023 Date on which the file goes to the Bench Clerk 31.01.2023 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