KAYUM,PALWAL HARYAN V. ASSESSMENT UNIT, NFAC

ITA 4664/DEL/2024

AI Insights

The case involves four separate appeals by the assessee, Kayum, against the order of the NFAC, Delhi, dated 05.08.2024, for the assessment years 2013-14 to 2016-17. The primary grievance was that the CIT(A) confirmed the additions made by the Assessing Officer without providing an opportunity for the assessee to be heard, leading to an ex parte dismissal of the appeals. The Tribunal noted the absence of representation for the assessee despite notice and decided to proceed ex parte. The Tribunal found that both the Assessing Officer and the CIT(A) failed to provide adequate opportunities for the assessee to present their case, which warranted a remand for fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37362 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4663/DEL/2024 [A.Y 2013-14] ITA No. 4664/DEL/2024 [A.Y 2014-15] ITA No. 4665/DEL/2024 [A.Y 2015-16] ITA No. 4666/DEL/2024 [A.Y 2016-17] Kayum Vs. Assessment Unit, NFAC House No. 85, Village Roop Raka Delhi Hathin Palwal, Haryana PAN: BWCPK 6854 K (Applicant) (Respondent) Assessee By : None Department By : Shri Om Prakash, Sr. DR Date of Hearing : 29.01.2025 Date of Pronouncement : 31.01.2025 ORDER PER BENCH:- The above captioned four separate appeals by the assessee are preferred against the order of the NFAC, Delhi dated 05.08.2024 pertaining to A.Ys 2013-14 to 2016-17. 2 2. The sum and substance of the grievance of the assessee in all the four appeals is that the ld. CIT(A) confirmed the addition made by the Assessing Officer without affording any opportunity of being heard and dismissed the appeal exparte. 3. None appeared on behalf of the assessee despite issuance of notice. We decided to proceed ex-parte. Since all the appeals have identical grounds, we decided to adjudicate in ITA 4663/Del/24 for AY 2013-14. The facts being pari materia in other appeals, the same shall apply mutatis mutandis in other appeals as well. The ld. DR was heard at length. Case records carefully perused. 4. The assessee challenged the assessment before the ld. CIT(A) who in absence of any representation during the appellate proceedings, proceeded ex parte and confirmed the addition. 5. Before us, the ld. DR relied on the orders of the lower authorities. 6. Having heard the ld. DR, we find that the ld. CIT(A) has confirmed the addition on the reasoning given by the Assessing Officer and non- representation of the assessee before him. We are of the considered view that the Assessing Officer and the ld. CIT(A) ought to have afforded reasonable and sufficient opportunity of being heard to the assessee, 3 even if on few occasions the assessee could not attend or upload the submissions during the assessment and the appellate proceedings. We find that the assessment order of the AO also shows that the assessment has been made on the ground that the assessee did not submit any evidence/materials. The Assessing Officer has simply disallowed certain expenditure on ad hoc basis percentage basis. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the AO for fresh adjudication. The Assessing Officer is directed to decide the issues afresh after affording reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to avail the opportunity and present its case. 7. In the result, the appeals of the assessee in ITA Nos. 4663 to 4666/DEL/2024 stands allowed for statistical purposes. The order is pronounced in the open court on 31.01.2025. Sd/- Sd/- [SUDHIR PAREEK] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31st JANUARY, 2025. VL/ 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 03.03.2025 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 03.03.2025 3. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "