INDRANIL DATTA, DELHI V. INCOME TAX OFFICER, NEW DELHI

ITA 805/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7274 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 07-05-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 20-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H. C. PARASHAR
• Keywords: Opportunity of being heard

Judgement Text

1 ITA No. 805/Del/2024 Indranil Datta Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH’ SMC’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.805/Del/2024 (ASSESSMENT YEAR 2016-17) Indranil Datta 622, Dakshinayan Apartments Plot No. 19, Sector 4, Dwarka, New Delhi PAN-ANZPD3285G Vs. Income Tax officer, Ward 72(1), Civic Centre Minto Road, New Delhi (Appellant) (Respondent) Appellant by Sh. H. C. Parashar, Adv & Ms. Hiteshi Parashar, Adv Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 08/05/2024 Date of Pronouncement 10/05/2024 ORDER PER YOGESH KUMAR U.S.JM: This appeal is filed by the Assessee against the order of Office of the Commissioner of Income Tax Appeal, Addl/JCIT(A)-1, Coimbatore, [“Ld. CIT(A)”, for short], dated 27/12/2023 for the Assessment Year 2016-17. 2 ITA No. 805/Del/2024 Indranil Datta Vs. ITO 2. The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) has passed ex-parte order without hearing the Assessee which is in violation of principles of natural justice. Further submitted that, even the Ld. A.O. has also passed the Assessment Order without affording sufficient opportunity to put forth his case, therefore, sought for an opportunity of being heard to the assessee by remanding the matter to the file of the A.O. for fresh adjudication. 3. Per contra, the Ld. Departmental Representative relying on the order of the Lower Authorities sought for dismissal of the Appeal filed by the assessee. 4. Heard the parties and perused the material. The order impugned of the Ld. CIT(A) has been passed ex-parte without hearing the assessee. The Grounds of appeal of the assessee has not been properly adjudicated by the Ld. CIT(A) while dismissing the Appeal. The Assessee has also not furnished the explanation to the query of the Assessee and the addition was made in the absence of the submissions of the Assessee. In view of the above circumstances, we deem it fit to remand the issue to the file of the Ld. A.O. for de-novo adjudication with a direction to the Ld. A.O. to provide an opportunity of being heard to the assessee and pass fresh 3 ITA No. 805/Del/2024 Indranil Datta Vs. ITO Assessment Order. The assessee is also directed to cooperate with the Assessment Proceedings before the A.O. ordered accordingly. 5. In the result, the Appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in open Court on 10th MAY, 2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10/05/2024 R.N, Sr.ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI