PRAMOD AGARWAL HUF,DELHI V. ITO WARD 3(I), BIJNOR

ITA 1837/DEL/2024

AI Insights

The case involves an appeal by Pramod Agarwal HUF against an exparte order from the CIT(A) NFAC, Delhi, which arose from an assessment order by the ITO, Delhi under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2017-18. The Tribunal noted the absence of the appellant's representative during the hearing and decided to remand the case back to the CIT(A) for a comprehensive re-evaluation, ensuring the assessee's right to a fair hearing was upheld.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396990 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"P a g e | 1 ITA No.1837/Del/2024 Pramod Agarwal HUF (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1837/Del/2024 (Assessment Year 2017-18) Pramod Agarwal HUF L-5 Hauz Khas Enclave New Delhi – 110016 Vs. Income Tax Officer NFAC Delhi \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHHP3501L Appellant .. Respondent Appellant by : None Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 21.05.2025 Date of Pronouncement 30.05.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 19.02.2024 arising out of the Assessment Order passed by the ITO, Delhi dated 30.03.2022 under Section 147 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. P a g e | 2 ITA No.1837/Del/2024 Pramod Agarwal HUF (AY: 2017-18) 2. At the time of hearing of the matter the Ld. AR sought for adjournment. However, it appears from the records that the order passed by the Ld. CIT(A) is admittedly an exparte one. Hence, it is found to be more appropriate to send the matter to the file of the Ld. CIT(A) with a direction upon him to consider the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to pass a reasoned order also on the point of maintainability of the proceeding as raised by the assessee. It is also made clear that if the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law. 3. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.05.2025 Sd/- (Naveen Chandra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 30.05.2025 PS: Rohit P a g e | 3 ITA No.1837/Del/2024 Pramod Agarwal HUF (AY: 2017-18) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 1. Date of dictation of Tribunal Order 21.05.2025 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 21.05.2025 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. 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 along with 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. Date on which the file goes for Xerox 12. Date on which the file goes for endorsement 13. Date on which the file goes to the superintendent for checking 14 The date on which the file goes to the Assistant Registrar for signature on the tribunal order 15 Date on which the file goes to dispatch section 16 Date of Dispatch of the Order "