SANTOK SINGH,NEW DELHI V. INCOME TAX OFFICER, NEW DELHI

ITA 3725/DEL/2023

AI Insights

The case involves an appeal by Santok Singh against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2013-14. The primary contention was that the CIT(A) dismissed the appeal without considering the written submissions made by the assessee prior to the migration to a faceless system. The assessee argued that despite having submitted written responses and appearing in person before the CIT(A) on several occasions, the appeal was dismissed in an ex-parte proceeding under the faceless regime. The department defended the dismissal, asserting that the assessee failed to respond to notices issued by the CIT(A). The Tribunal found merit in the assessee's contention and restored the appeal for a fresh examination.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472464 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 04-12-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 19-12-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: DALJIT SINGH; THROUGH VC

Judgement Text

" आयकर अपीलीय अिधकरण िदʟी पीठ “जी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी रेणु जौहरी, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आअसं.3725/िदʟी/2023 (िन.व. 2013-14) ITA No.3725/DEL/2023 (A.Y.2013-14) Santok Singh, J-98, Vikas Puri, Delhi 110018 PAN: AISPS-8712-K ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, R. No. 107, Drum Shape Building, I.P Estate, New Delhi ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Daljit Singh, Advocate, Through VC ŮितवादीȪारा/Respondent by : Shri Sahil Kumar Bansal, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 04/12/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 04/12/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 23.11.2023, for assessment year 2013-14. 2. Shri Daljit Singh, appearing on behalf of the assessee submitted that the CIT(A) without considering written submissions of the assessee dismissed the appeal. The ld. Counsel for the assessee further stated that the assessee had 2 ITA No. 3725/DEL/2023 (AY 2013-14) furnished written submissions on 07.12.2019 along with an application under Rule 46A of the Income Tax Rules and appeared in person with AR before the CIT(A) on 07.05.2019, 21.05.2019 and 12.06.2019. Subsequently, appeal of the assessee was migrated to face less system. Notice from the CIT(A) were received by the assessee on 13.10.2023 and 23.10.2023 to which the assessee replied. The CIT(A) without considering submissions earlier filed in physical mode before migration to face less regime and even without considering subsequent submissions passed the impugned order. He further asserted that the assessee has prima facie good case on merits and would be able to make out a case, if an opportunity is granted to explain the grounds raised in appeal before the CIT(A). 3. Shri Sahil Kumar Bansal, representing the department vehemently defending the impugned order stated that the CIT(A) had granted sufficient opportunity to the assessee, but the assessee failed to respond to the notices issued by the CIT(A). He thus prayed for dismissing appeal of the assessee. 4. Both sides heard, orders of the authorities below examined. The CIT(A) in an ex-parte proceeding (in faceless mode) has dismissed appeal of the assessee. The contention of the assessee is that the assessee had already made submissions and had personally explained the case to the CIT(A) on three occasions. After the introduction of faceless regime, the appeal of assessee was migrated to CIT(A), NFAC. The CIT(A) had issued notice to the assessee on two occasions. As per the impugned order the assessee did not respond to any of the notices, whereas, the assessee has disputed the same and has contended that the assessee in reply to the notices had filed submissions. Nevertheless, the earlier submissions filed by the 3 ITA No. 3725/DEL/2023 (AY 2013-14) assessee must be available on record, the CIT(A) before passing the impugned order could have considering the submissions already filed by the assessee. Be that as it may, we deem it appropriate to restore the appeal back to the CIT(A) for denovo adjudication, after considering submissions of the assessee already on record and after affording reasonable opportunity of making further submissions to the assessee, in accordance with law. 5. In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid. Order pronounced in the open court on Wednesday the 04nd day of December, 2024. Sd/- Sd/- (RENU JAUHRI) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 04/12/2024 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "