RINKU KUMARI,FARIDABAD V. INCOME TAX OFFICER (WARD 2(1)), FARIDABAD

ITA 2176/DEL/2025

AI Insights

This case involves an appeal by Rinku Kumari against the order of the National Faceless Appeal Centre (NFAC) dated 28.08.2023, which pertained to the assessment year 2018-19. The primary grievances included the denial of liability to be assessed at a significantly higher income than reported, issues with the jurisdiction under section 143(3), and various additions made to her income which she contested as unexplained or already taxed. The Tribunal found that the Assessing Officer and the CIT(A) had not adequately followed principles of natural justice in their proceedings, leading to the decision to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775897 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 01-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: CHARITRA GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 68

Judgement Text

"Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2176/DEL/2025 [A.Y 2018-19] Rinku Kumari Vs. The I.T.O House No. B-283 Ward -2(1) Chawla Colony Faridabad Ballabgarh, Faridabad PAN: BMDPK 2440 N (Appellant) (Respondent) Assessee By : Shri Charitra Gupta, AR Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 26.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the NFAC, dated 28.08.2023 pertaining to A.Y 2018-19. Printed from counselvise.com ITA No. 2176 /DEL/2025 Rinku Kumari Vs ITO [A.Y 2018-19] Page 2 of 5 2. At the very outset the ld. counsel for the assessee submitted his grievances vide grounds of appeal which read as under: “1. That the appellant denies her liability to be assessed at the total income of Rs.2,43,51,915/-(reduced to Rs. 2,07,01,495 ) by worthy CIT(A) against returned income of Rs. 4,20,330/-and accordingly denies her liability to pay tax and interest demanded thereon. 2. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law in not quashing the assessment u/s 143(3) even though the same was framed by Ld. A.O. without assuming jurisdiction under that section in accordance with law. 3. In any view of the matter and in any case initiation and conduct of impugned assessment proceedings and framing of impugned assessment order are bad in law and against the fact and circumstances of the case. 4. That having regard to the facts and circumstances of the case Ld. CIT(A) has erred in not deleting addition of Rs. 1,98.24,862/- that too made u/s 68 on account of cash received from customers in normal course of business accepted by revenue, as unexplained cash deposited into bank from 01.04.2017 to 29.08.2017, that too for the reason that business agreement for this period was not on record and ignoring the nature of business of the assessee. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in sustaining the addition Printed from counselvise.com ITA No. 2176 /DEL/2025 Rinku Kumari Vs ITO [A.Y 2018-19] Page 3 of 5 of Rs 4,56,302/- on account of alleged commission against the facts and circumstances of the case and that too ignoring the fact that this commission income has been already offered to tax 6. That having regard to facts and circumstances of the case, the 6 demand raised without giving credit of the prepaid taxes is bad Rs. 0 in law and facts of the case. 7. That having regard to the facts and circumstances of the case, the assessment order passed in this case is bad in law being passed without following principles of natural justice and due care and without proper enquiry, application of mind and appreciation of facts 8. That the appellant craves the leave to add, modify, amend or 8 delete any of the grounds of appeal at the time of hearing and all Rs. 0 the above grounds are without prejudice to each other.” 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. A perusal of the above grounds of appeal reveal that the main grievance of the ld. counsel for the assessee is that the Assessing Officer and the CIT(A) has passed the order without following principles of natural justice and due care without proper enquiry, application of mind and appreciation of facts. Printed from counselvise.com ITA No. 2176 /DEL/2025 Rinku Kumari Vs ITO [A.Y 2018-19] Page 4 of 5 5. Having heard the rival submissions, we are of the considered view that both the AO and the first appellate authority ought to have conducted proper enquiry and applied their mind after giving a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the ld. CIT(A). 6. In the result, appeal of assessee in ITA No. 2176/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 26.08.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 09th SEPTEMBER, 2025. VL/ Printed from counselvise.com ITA No. 2176 /DEL/2025 Rinku Kumari Vs ITO [A.Y 2018-19] Page 5 of 5 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "