Parmod Gupta, Delhi V. ITO, ward 40(4), Delhi

ITA 887/DEL/2023

AI Insights

The case involves an appeal by Parmod Gupta against the order of the Ld. NFAC, New Delhi, for the Assessment Year 2010-11. The appeal was initially dismissed by the Ld. CIT(A) due to non-prosecution without addressing the grounds raised by the assessee. The AO had previously passed an ex-parte order under sections 144 and 147 of the Income Tax Act, 1961. The Tribunal, considering the submissions from both parties, decided to set aside the orders of the lower authorities and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122096 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2023
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.887/Del/2023 Assessment Year: 2010-11 Parmod Gupta, FU-64, 2 nd Floor, Pitampura, New Delhi 110034, PAN AFUPK 5578 C vs. ITO, Ward-40(4), Delhi 110055 (Appellant) (Respondent) For Assessee : Ms. Mansi Jain, CA Revenue For : Shri Om Parkash, Sr. DR Date of Hearing : 08.05.2023 Date of Pronouncement : 11.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal filed by the assessee is directed against the order dated 30.04.2023 of the Ld. NFAC, New Delhi, relating to Assessment Year 2010-11. 2. The learned Senior DR agreed to the submission of the learned AR that the AO has passed ex-parte order u/s. 144 r.w.s. 147 of the Income Tax Act 1961 and Ld. CIT(A) has dismissed the appeal of assessee on account of non-prosecution of appeal without adjudicating the grounds raised by the assessee in form no. 35 of first appeal. The learned Senior DR submitted that the Department has no serious objection if the matter restored to the file of AO for denovo framing of assessment order. 3. On careful consideration of above submissions, I am of the view that the AO has passed ex-parte order and Ld. CIT(A) has ITA No.887/Del/2023 2 dismissed the appeal of assessee on account of non-prosecution without adjudicating the ground of assessee raised in form no. 35. In view of above to avoid multiplicity of proceedings the matter is restored to the file of AO for framing denovo assessment order after allowing due opportunity of hearing to the assessee and without being influenced from the earlier assessment and first appellate order. In the result, orders of the authorities below are set aside and the appeal is allowed for statistical purposes with the direction to the AO as given hereinabove. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 11.05.2023. Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Dated: 11 th May, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi