PRAVESH YADAV,GURGAON V. ITO WARD - 3(1), GURGAON

ITA 5091/DEL/2024

AI Insights

This case involves an appeal by Sh. Pravesh Yadav against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2012-13. The AO had previously passed an ex parte order under sections 144 and 147 of the Income Tax Act, making an addition of Rs. 1,16,02,000 to the assessee's income. The CIT(A) dismissed the appeal due to non-condonation of delay without deciding on the merits. The Tribunal found that the lower authorities had provided sufficient opportunities to the assessee, which were not complied with, and thus decided to remit the matter back to the AO for fresh consideration, subject to certain conditions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31019 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: R.S. POONIA
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON’BLE ACCOUNTANT MEMBER ITA No. 5091/Del/2024 Asstt. Year : 2012-13 SH. PRAVESH YADAV, VS. INCOME TAX OFFICER, VPO-CHAKKARPUR, WARD 3(1), GURGAON GURGRAON-122001 HARYANA Also at: CA, R.S. Poonia, D-82-B, Siwad Area, Krishna Marg, Bapu Nagar, Jaipur, Rajasthan (PAN: AATPY3710C) (Appellant) (Respondent) Appellant by : Shri R.S. Poonia, CA Respondent by : Ms. Harpreet Kaur Hansra, Sr. D.R. Date of Hearing 25.02.2025 Date of Pronouncement 25.02.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT : This appeal has been filed by the Assessee against the order dated 29.8.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-13 2 | P a g e 2. At the outset, it is submitted by the Ld. AR that AO has passed an exparte order u/s. 144 r.w.s. 147 of the Act on 04.12.2019 and in appeal Ld. CIT(A) has not condoned the delay in filing the appeal and dismissed the same vide order dated 29.8.2024 without deciding the same on merits. Hence, he requested that the said delay may be condoned and appeal of the assessee may be allowed. Ld. DR relied upon the orders of the authorities below. 3. We have heard both the parties and perused the records. After considering the records available with us, we find that AO has passed the order u/s. 144 r.w.s. 147 of the Act by making the addition of Rs. 1,16,02,000/- and assessing the total income of the assessee at 1,53,14.040/-, after giving sufficient opportunities to the assessee. We further find that Ld. CIT(A) has noted that during the course of appellate proceedings that assessee had not filed or uploaded any response and written submissions before him, after giving various notices to him. Ld. CIT(A) not condoned the delay in dispute and dismissed the appeal of the assessee without considering the same on merits. Keeping in view of the aforesaid facts and circumstances of the case, we note that sufficient opportunities have been given by the lower authorities in their respective proceedings to the assessee, which have not been complied with by the assessee. After considering the factual matrix of the case and in the interest of justice, we remit back the issues to the files of the AO for fresh consideration, after giving adequate opportunity of being heard to the assessee, subject to the condition that assesssee should deposit the cost of payment of Rs. 10,000/- (Rupees Ten Thousand only) by 31.03.2025 with the 3 | P a g e Delhi State Legal Services Authority, New Delhi and provide the copy of the receipt thereof before the AO during the proceedings and fully cooperate with the AO in the proceedings. We hold and direct accordingly. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 25.02.2025. SD/- SD/- (S. RIFAUR RAHMAN) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT SRBhatnagar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order, Assistant Registrar, ITAT, Delhi Bench "