PANKAJ GUPTA, C-56A/27, SECTOR 62, INDUSTRIAL AREA, NOIDA,U.P. V. ITO,WARD 5(2)(4), GAUTAM BUDH NAGAR, NOIDA

ITA 3548/DEL/2023

AI Insights

This case involves an appeal by the assessee, Pankaj Gupta, against the order of the National Faceless Appeal Centre (FAA) which arose from an earlier order passed by the ITO under section 143(3) of the Income Tax Act, 1961. The primary contention in the appeal was the alleged denial of an opportunity for a personal hearing, despite the assessee's request. The Tribunal noted that the FAA had acknowledged the assessee's submissions but dismissed them due to lack of documentary evidence. The Tribunal found that the FAA could have requested specific documentary evidence and emphasized the need for a personal hearing to substantiate the assessee's claims.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 23828 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-10-2024
• Assessment Year: misc
• Appeal Filed On: 08-12-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Section: 143(3); 201

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3548/Del/2023 Assessment Year: 2016-17 Pankaj Gupta, C-56A/27, Sector-62, Industrial Area, Noida (UP) – 201 301. PAN: AEPPG2842B Vs ITO, Ward-5(2)(4), Gautam Budh Nagar, Noida. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 08.10.2024 Date of Pronouncement : 16.10.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 12.10.2023 of the National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal No.CIT(A), Noida- 1/10682/2018-19 arising out of the appeal before it against the order dated 17.12.2018 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-5(2) (4), Noida (hereinafter referred to as the Ld. AO). ITA No.3548/Del/2023 2 2. None has appeared for the assessee when the case was called for hearing. The record shows that on 30th January, 2024, 5th March, 2024, 13th May, 2024 and 16th July, 2024, none has appeared for the assessee and requests were received through e-mails on account of non-availability of the ld. AR of the assessee for various reasons. Further, no request is received for adjournment and none has appeared for the assessee. There appears to be no justification to adjourn the matter. 3. On going through the material before us and submissions of Ld. DR, we find that the assessee has raised a ground No.3 that the assessee was not given an opportunity of personal hearing though the same was requested vide submissions dated 23.04.2023. We find that the ld.CIT(A) has mentioned of the fact that when notices were issued, the assessee had responded on 12.01.2021 and 26.04.2023 and even the submissions have been reproduced in impugned order. But, whatever submissions were made have been discarded on the basis that the assessee has not furnished any documentary evidence to substantiate the claim, whereas in the submissions the assessee had mentioned about filing of the relevant evidences. 4. Therefore, we are of the considered view that if not convinced, the ld. CIT(A) who is having coterminous powers of the AO could have asked specific documentary evidences. Furthermore, as the assessee was seeking an ITA No.3548/Del/2023 3 opportunity of personal hearing that all the more required letting the assessee know what documentary evidences would have substantiated the claim further. 5. In the light of the aforesaid, we are inclined to sustain ground No.3. The appeal of the assessee is allowed for statistical purposes. The issue on merits are restored to the file of the CIT(A), to give an opportunity of personal hearing to the assessee to substantiate the claim and decide the issue afresh. Order pronounced in the open court on 16.10.2024. (NAVEEN CHANDRA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: October, 2024. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi "