Vivek Kumar Garg, Meerut V. ITO Ward 1(2)(4), Meerut

ITA 795/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0697 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 22-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 18-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, World Trade Centre, Nauroji Nagar, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 795/Del/2024 : Asstt. Year: 2017-18 Vivek Kumar Garg, 1, Shyam Gold Complex, Opp. Neel Ki Gali, 144, Kanoon Gyan, Meerut, Uttar Pradesh-250002 Vs Income Tax Officer, Ward-1(2)(4), Meerut (APPELLANT) (RESPONDENT) PAN No. AAHPV6021H Assessee by : Adjournment Application Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 23.07.2024 Date of Pronouncement: 29.07.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 21.12.2023. 2. Adjournment rejected. 3. On going through the record before us, we find that the appeal of the assessee has been summarily rejected by the ld. CIT(A) without passing any speaking order. We also find that the assessee has also not complied even before the Assessing Officer during the assessment proceedings. Hence, in the fitness of things, we deem it to be a fit case to remand the matter to ITA No. 795/Del/2024 Vivek Kumar Garg 2 the Assessing Officer to examine the issues in detail on merits and pass order de-novo. The AO would be at liberty to initiate penalty proceedings as per the provisions of the Income Tax Act in case of non-compliance to the notices issued. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 29/07/2024. Sd/- Sd/- (Sudhir Kumar) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 29/07/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR