RAKESH VAID,HARYANA V. INCOME TAX WARD-44(6), NEW DELHI

ITA 4719/DEL/2024

AI Insights

The case involves an appeal by Mr. Rakesh Vaid against an order from the National Faceless Appeal Centre (NFAC), which upheld an addition made by the Income Tax Officer, Ward-44(6), Delhi, in the assessment for the year 2017-18. The primary contention was that the evidences supporting the assessee's case were not considered by the NFAC, despite being duly submitted and heard by the CIT(A)-14 before the file was transferred. The Tribunal found merit in the assessee's request for a re-examination of the evidence and granted a remand to the NFAC for a fresh consideration of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31722 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2025
• 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: SUNIL YADAV
• Assessee Lawyers: RISHABH OSTWAL; DEEPAK OSTWAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.4719/DEL/2024 [Assessment Year 2017-18] Mr. Rakesh Vaid, B1-001, Ambience Mall, Gurugram, Haryana-122001 Vs Income Tax Officer, Ward-44(6), Civic Centre, Delhi-110002 PAN-AADPV6992K Assessee Revenue Assessee by Shri Rishabh Ostwal, CA & Shri Deepak Ostwal, Adv. Revenue by Shri Sunil Yadav, CIT-DR Date of Hearing 03.04.2025 Date of Pronouncement 03.04.2025 ORDER PER MADHUMITA ROY, The instant appeal filed by the assessee is directed against the order dated 09.03.2024 passed by National Faceless Appeal Centre/Ld. Commissioner of Income Tax (Appeals), Delhi (hereinafter referred to ‘the CIT(A)’) arising out of assessment order passed by Income Tax Officer, Ward-44(6), Delhi, dated 24.12.2019 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) for Assessment Year 2017-18. 2. At the very threshold of the matter, it was submitted by the ld. Counsel appearing for the assessee that the assessee’s appeal has not been disposed of by the First Appellate Authority in its proper perspective in view 2 ITA No.4719/Del/2024 of the fact that the evidences in support of the case made out by the assessee though duly placed before the ld. CIT(A)-14 and heard the matter physically and that too upon considering the evidences filed by the assessee, as the said file was transferred to the NFAC, these particular documents, which was placed on record by the assessee, somehow missed the consideration of the NFAC and order upholding the addition was made. In that view of the matter, the ld. Counsel appearing for the assessee prays for a further opportunity of being heard by the NFAC and particularly a further opportunity to adduce evidence before it for consideration of the issue involved in the appeal effectively afresh. 3. Such prayer made by the Ld. AR has not been controverted by the Ld. CIT-DR. 4. Having heard the learned counsels appearing for the parties and having record to the facts and circumstances of the matter, we deem it fit proper to grant a further opportunity to the assessee to adduce evidence before NFAC for consideration of the appeal afresh effectively. Thus, we dispose of this appeal by remitting the issue to the file of the NFAC to consider the same afresh upon granting opportunity of being heard to the assessee and upon considering the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event, the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of this appeal strictly in accordance with law. 3 ITA No.4719/Del/2024 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 3rd April, 2025. Sd/- Sd/- [ANNAPURNA GUPTA] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 03.04.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Assessee 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "