PRAVEEN BHATIA,GAUTAM BUDH NAGAR V. ITO WARD 5(2)(4), GAUTAM BUDH NAGAR

ITA 2068/DEL/2024

AI Insights

The case involves Praveen Bhatia, the appellant, who challenged the order of the National Faceless Appeal Centre (NFAC) concerning the Assessment Year 2012-13. The original assessment was reopened under section 147 of the Income Tax Act to investigate cash deposits in the appellant's bank account. The appellant failed to appear during the assessment proceedings, leading to an ex-parte order under sections 144 and 147. The First Appellate Authority dismissed the appeal due to the appellant's non-appearance. The tribunal noted procedural errors in the notification process and remanded the case for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46061 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: ABHISHEK JAIN
• Section: 5(2)

Judgement Text

"1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE ANUBHAV SHARMA, JUDICIAL MEMBER AND BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 2068/DEL/2024 Assessment Year: 2012-13 PRAVEEN BHATIA, H.NO. 651, PUNJABI MOHALLA, DADRI, GAUTAM BUDDHA NAGAR, DADRI S.O., GAUTAM BUDH NAGAR, UTTAR PRADESH-203207 Vs. ITO Ward 5(2) (4) PAN :AIAPB5033G (Appellant) (Respondent) ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER The assessee has come in appeal challenging the order dated 05.01.2024 for Assessment Year 2012-13 passed by National Faceless Appeal Centre (hereinafter referred as NFAC or in short “FAA”) in an appeal against the Assessment Order under section 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to Assessee by Shri Abhishek Jain, CA Department by Shri Sanjay Kumar, SR. DR. Date of hearing 17.10.2024 Date of pronouncement 17.10.2024 2 | P a g e as “Act”) dated 10.12.2019 passed by the ITO Ward-5(2)(4), Gautam Budh Nagar (hereinafter referred to as “the AO”). 2. Heard and perused the record. 2.1 The facts in brief are that the case of assessee was re-opened for assessment under section 147 of the Act to examine the cash deposit in the bank account of the assessee and during assessment proceedings the assessee sought adjournment to file documents but subsequently failed to appear and accordingly the assessment was passed under section 147/144 of the Act. As the assessee appealed before Learned First Appellate Authority, there the appeal was dismissed for non-appearance of the assessee. Accordingly, the assessee has approached this Tribunal. 3. At the outset we observe that there is delay of 56 days in filing of appeal for which Learned AR has submitted that the delay was due to lack of assistance of the previous counsel of the assessee who had also defaulted in representing the case of the assessee before Learned Assessing Authority. As the delay is not, of substantial period, we are inclined to except the plea and admit the appeal for hearing after Condonation of Delay. 4. After going through the Impugned Order of Learned First Appellate Authority we are of considered view that the order clearly 3 | P a g e mention that all the notices, were issued on registered e-mail. However copy of the Form 35 before us shows that Assessee had though provided e-mail address but had mentioned that notices be sent through postal address and not by e-mail. 5. Then we find that on basis of issuing notices by e-mail the Learned First Appellate Authority has proceeded ex-parte and has not gone on the merits of issue at all. 6. Thus we are inclined to allow the ground No. 6 and restore the issue on merits to the files of CIT(A)/NFAC for issuing fresh notice by e-mail and post to the assessee and pass an order afresh. The appeal is allowed for statistical purpose. Order pronounced in the open court on 17th October, 2024. Sd/- (BRAJESH KUMAR SINGH) ACCOUNTANT MEMBER Sd/- (ANUBHAV SHARMA) JUDICIAL MEMBER Dated: 17th October,2024 dp Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 | P a g e Sl. No. Particulars Date 1. Date of dictation: 2. Date on which the draft of order is placed before the Dictating Member: 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 6. Date on which the final order received after having been singed/pronounced by the Members: 7. Date on which the final order is uploaded on the website of ITAT: 8. Date on which the file goes to the Bench Clerk 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: "