NITIN KUMAR,GURGAON, HARYANA V. ITO, WARD 60(1), DELHI, DELHI

ITA 5346/DEL/2024

AI Insights

The case involves an appeal by the assessee, Nitin Kumar, against the orders of the Ld. AO and Ld. CIT(A) concerning the assessment year 2014-15. The assessee did not file an Income Tax Return (ITR) for the year 2014-15, despite having engaged in transactions amounting to Rs. 15,00,00,000. The assessment was reopened under Section 148 of the Income Tax Act, 1961, following which the assessee failed to respond to multiple notices. Consequently, the Ld. AO made additions of Rs. 15,00,00,000 to the assessee's income. The appeal to the Ld. CIT(A) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal noted the assessee's non-compliance was due to medical ailments, which prevented him from receiving the notices, and decided to set aside the previous orders and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361228 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPTA
• Assessee Lawyers: YASH BHADOLA
• Keywords: Set aside
• Section: 148; 142(1)

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5346/Del/2024 Assessment Year: 2014-15 Nitin Kumar, D 54 The Belaire, DLF Phase 5, Gurgaon Haryana 122 005 PAN:BFKPK0038L Vs. Income Tax Officer, Ward 60(1), Delhi (Appellant) (Respondent) Appellantby Sh. Yash Bhadola, CA Respondent by Ms. Amisha S. Gupta, Sr. DR Date of Hearing 22/05/2025 Date of Pronouncement 22/05/2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER The appeal filed by the assessee is against order dated 05.09.2024 of learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereafter referred to as “Ld. CIT(A)”) under Section 250 of the Income-Tax Act,1961 (hereinafter referred to as “the Act”) arising out of ITA No.5346/Del/2024 2 assessment order dated 27.03.2022 of National Faceless Appeal Centre (hereinafter referred to as the “Ld. AO”)for assessment year 2014-15. 2. Brief facts of case are that assessee, an individual, did not file ITR for the year 2014-15. Information received as per AIR/MIS Information is available with the department, wherein the assessee has the following transaction during the year under consideration. The assessee had entered into transaction amounting to Rs.15,00,00,000/-. The case was reopened under Section 148 of the Act after approval for reopening the assessment agreed on 31.03.2021 by Ld. PCIT, Delhi- 20. Notice under Section 148 of the Act dated 31.03.2021 was issued. No response was made by assessee. Notice under Section 148(1) of the Act dated 16.11.2021 was issued to the assessee. No compliance was made by the assessee. Notice again under Section 142(1) of the Act dated 19.12.2021 was issued. Assessee failed to comply with the notice. Permission dated 24.12.2021 was issued but of no use. On completion of proceedings, Ld. AO vide order dated 27.03.2022, made additions of Rs.15,00,00,000/-. Against order dated 27.03.2022, appellant/assessee preferred appeal before the Ld.CIT(A) which was dismissed vide order dated 05.09.2024. 3. Being aggrieved, appellant/assessee preferred present appeal. ITA No.5346/Del/2024 3 4. Learned Authorized Representative for the appellant/assessee submitted that appellant/assessee due to medical ailment was not present at the address and could not receive the notices during assessment and appellate proceedings. The assessee undertook to appear before the Departmental Authorities. 5. Learned Authorized Representative for the Department submitted that appellant/assessee failed to appear before Departmental Authorities despite several notices. 6. From examination of record in the light of aforesaid rival contentions, it is crystal clear that despite several notices, appellant/assessee failed to appear during assessment and appellate proceedings before the Ld. AO and Ld. CIT(A). Appellant/assessee has pleaded that due to medical ailment, he was not available at his address and could not comply with the notices. 7. In view of above material facts in the interest of justice, it considered necessary to set aside orders dated 27.03.2022 of Ld. AO and 05.09.2024 of Ld. CIT(A) and to restore the matter to the file of the Ld. AO for fresh decision in accordance with law after affording fair opportunity of hearing to appellant/assessee. ITA No.5346/Del/2024 4 8. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in open Court on 21.05.2025. Sd/- Sd/- ( SHAMIM YAHYA ) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26/05/2025 *Mohan Lal* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. Sr. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "