KRISHAN KUMAR GUPTA,MEERUT V. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, DELHI

ITA 436/DEL/2024

AI Insights

The case involves an appeal by Krishan Kumar Gupta against the order of the National Faceless Assessment Centre (NFAC), Delhi, concerning the Assessment Year 2013-14. The primary issues in the appeal were the legal grounds related to the initiation of proceedings under Section 147 of the Income Tax Act and the merits concerning additions made under Sections 68 and 69C of the Act. The CIT(A) had dismissed the appellant's objections, citing a lack of substantial submission and deemed the appeal as filed carelessly. The Tribunal found that the CIT(A) had not adequately analyzed the issues and thus remanded the case back for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33617 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Keywords: Set aside; Competent authority
• Section: 148; 69C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. 436/DEL/2024 [Assessment Year: 2013-14] Krishan Kumar Gupta, Vs. National Faceless 252/2, Shastri Nagar, Assessment Centre, Delhi Meerut, Uttar Pradesh-250004 (PAN:- AFLPG4748P) [Appellant] [Respondent] Date of Hearing : 05.03.2025 Date of Pronouncement : 05.03.2025 Assessee by : None Revenue by : Shri Om Parkash, Sr. D.R. ORDER PER AMITABH SHUKLA, ACCOUNTANT MEMBER, This appeal by the Assessee is preferred against the order of the Ld. NFAC, Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. 2. None appeared on behalf assessee, therefore, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. 3. We have noted from record that the appellant had contested before the Ld. CIT(A), the order of learned AO, on legal grounds as well as on merits of the case. The challenged to legal grounds was on account of initiation of proceedings U/s 147 of the Act. The merit of addition was contested qua addition of Rs. ITA No.- 436/Del/2024 Krishan Kumar Gupta 2 49,18,500/- U/s 68 and of Rs. 1,47,555/- U/s 69C of the Act. Perusal of para 8 on page 15 and 16 of the Ld. CIT(A), we have noted that he has dismissed the assessee’s objection, summarily indicating towards non application of mind. For the purpose of clarity, the impugned observations are reproduced hereunder: “ 8. Decision on Grounds of Appeal: During the appellate proceedings, Statement of facts, Grounds of appeal, Assessment Order and appellant's submission was carefully scrutinized by the under signed. Ground 1 to 6 & 8 to 20: The AO has elaborately explained in the Assessment order regarding initiation of proceedings U/s 147, obtaining the approval of the competent authority for issue of notice U/s 148 and additions made which is as per the Income Tax Act, 1961. Just repeatedly mentioning that additions are arbitrary and unsustainable without any proper submission cannot be agreed to. All grounds are general in nature. Most of the issues were already raised before the Assessing Officer and it is seen that Assessing Officer has passed a speaking order rejecting the claims of the appellant before passing the Assessment order. Appellant has just repeated the same general issues without any documents or case laws or any valid submission, shows that appeal is filed carelessly and casually for the sake of filing an appeal. It is observed that AO has aptly brought out the facts clearly and made addition, the undersigned sees no reason to interfere in the Assessment Order. In view of the above, order of AO is upheld and the grounds are noted as dismissed.” 4. It clearly transpires, therefore, that the Ld. CIT(A) has not appropriately and adequately analysed the controversy at hand in the light of evidence on record. Be that as it may be, we are of the considered view, that ends of justice would be met, If the matter is set aside to the file of Learned first appellate authority for fresh adjudication. Consequently, the order of learned first appellate authority is set aside and he is directed to re-adjudicate the appeal, de novo in accordance with law by passing a speaking order, and after giving due opportunity of being ITA No.- 436/Del/2024 Krishan Kumar Gupta 3 heard to the appellant. The appellant shall comply with all the statutory notices and any non-compliance may be adversely viewed. Accordingly, all the grounds of appeal raised by the assesse are allowed for statistical purposes. 5. In the result, appeal of the assesse is allowed for statistical purposes. Order pronounced in the open court on 05/03/2025. Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 05/03/2025 Pooja, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi ITA No.- 436/Del/2024 Krishan Kumar Gupta 4 1. Date of dictation of Tribunal order 6.3.25 2. Date on which the typed draft Tribunal Order is placed before the Dictating Member 6.3.25 3. Date on which the typed draft Tribunal order is placed before the other Member 4. Date on which the approved draft Tribunal order comes to the Sr. PS/PS 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.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS 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 "