RACHIT GANDHI,DELHI V. INCOME TAX OFFICER, WARD-34(1), DELHI, DELHI

ITA 5238/DEL/2024

AI Insights

This case involves an appeal by Shri Rachit Gandhi against the order of the NFAC New Delhi dated 17.09.2024 for the Assessment Year 2021-22. The appeal was heard by the Income Tax Appellate Tribunal, Delhi 'F' Bench. During the hearing, no representative appeared on behalf of the assessee, but the Department was represented by Shri Sumer Singh Meena, CIT-DR. The Tribunal noted that both the initial assessment and the order by the CIT(A) were made ex parte, which led to the decision to restore the case to the Assessing Officer for a fresh assessment, ensuring that the assessee is given a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312258 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2021-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMER SINGH MEENA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5238/DEL/2024 [A.Y 2021-22] Shri Rachit Gandhi Vs. The I.T.O B-127C, Shalimar Bagh Circle - 34(1) New Delhi Delhi PAN: AUVPG 9161 B (Appellant) (Respondent) Assessee By : None Department By : Shri Sumer Singh Meena, CIT- DR Date of Hearing : 28.04.2025 Date of Pronouncement : 28.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. NFAC New Delhi dated 17.09.2024 for A.Y 2021-22. 2. None present for and on behalf of the assessee. We have heard the ld. DR and perused the relevant material on record. 2 ITA No. 5345/DEL/2024 Rahul Suresh Shinde [A.Y 2019-20] 3. At the very outset, we find that the assessment has been made ex parte and the ld. CIT(A) has followed suit. We are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer. 4. The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities. 5. In the result, appeal of assessee in ITA No. 5238/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 28.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 28th APRIL, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 3 ITA No. 5345/DEL/2024 Rahul Suresh Shinde [A.Y 2019-20] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 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 alongwith 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. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The 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 the dispatch section 16. Date of Dispatch of the Order "