RAJ SINGH,GURGAON V. CIRCLE 3(1), GURGAON

ITA 6055/DEL/2024

AI Insights

This case involves an appeal by the assessee, Raj Singh, against the order of the NFAC, Delhi, dated 31.07.2024, concerning the assessment year 2016-17. The primary contention was that the Assessing Officer had decided the issue ex parte without proper appreciation of the facts. The Department supported the decision of the lower authorities. The Tribunal found merit in the assessee's argument that the decision was made without a thorough examination of the facts and thus restored the matter to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314009 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Condonation of delay; 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. 6055/DEL/2024 [A.Y 2016-17] Raj Singh Vs. The NFAC D-701, Wembley Estate Circle - 3(1) Ross Wood City, Sector 49-50 Gurgaon Sohna Road, Haryana PAN: ALSPS 0725 P (Appellant) (Respondent) Assessee By : None Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 06.05.2025 Date of Pronouncement : 06.05.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. NFAC, Delhi dated 31.07.2024 for A.Y 2016-17. 2 ITA No. 6055/DEL/2024 Raj Singh [A.Y 2016-17] 2. The assessee has filed an affidavit for condonation of delay in filing the appeal before the Tribunal. The reasons stated by the ld. counsel for the assessee seem to be reasonable. Accordingly, we condone the delay. 3. At the very outset, the ld. counsel for the assessee submitted that the Assessing Officer has decided the issue exparte without appreciation of facts. 4. Per contra, the ld. DR relied upon the orders of the authorities below. 5. We have heard the rival submissions and have perused the relevant material on record. We find that the Assessing Officer has decided the issues exparte without appreciation of facts. 6. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the Assessing Officer to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 3 ITA No. 6055/DEL/2024 Raj Singh [A.Y 2016-17] 7. 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. 8. In the result, appeal of assessee in ITA No. 6055/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 06.05.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 06th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 6055/DEL/2024 Raj Singh [A.Y 2016-17] 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 "