Indu Suri, New Delhi V. ITO,Ward-29(1), Delhi

ITA 810/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7273 (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: 2013-2014
• Appeal Filed On: 20-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL KUMAR TYAGI
• Keywords: Opportunity of being heard

Judgement Text

1 ITA No. 810/Del/2024 Indu Suri 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.810/Del/2024 (ASSESSMENT YEAR 2013-14) Indu Suri B-167, Shivalik, first Floor, Malviya Nagar, New Delhi PAN-AUDPS4317B Vs. Income Tax officer, Ward 29(1), Civic Centre Minto Road, New Delhi (Appellant) (Respondent) Appellant by Sh. Sunil Kumar Tyagi, CA 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 Income Tax Department/National Faceless Appeal Centre [“NFAC” for short], dated 28/12/2023 for the Assessment Year 2013-14. 2 ITA No. 810/Del/2024 Indu Suri Vs. ITO 2. The Ld. Counsel for the Assessee pressing on the Ground No. 2 of the Appeal, submitted that the Ld. CIT(A) has passed ex-parte order without hearing the Assessee which is in violation of principles of natural justice, therefore, sought for an opportunity of being heard to the assessee by remanding the matter to the file of the CIT(A) for fresh adjudication of the Appeal before the CIT(A). 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. In view of the above circumstances, we deem it fit to remand the issue to the file of the Ld. CIT(A) for de-novo adjudication of the Appeal filed by the assessee with a direction to the Ld. CIT(A) to provide the opportunity of being heard to the assessee and the assessee is also directed to cooperate with the proceedings before the CIT(A), ordered accordingly. 3 ITA No. 810/Del/2024 Indu Suri Vs. ITO 5. In the result, the Appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in open Court on 10 th 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