SH. ANSHUL GUPTA,FARIDABAD V. ITO WARD-1(1), FARIDABAD

ITA 701/DEL/2025

AI Insights

The case involves Anshul Gupta, the appellant, who contested an assessment order from the Income Tax Officer (ITO), Ward 1(1), Faridabad, which was upheld by the National Faceless Appeal Centre (NFAC). The dispute centered on the assessment of Anshul Gupta's income for the Assessment Year 2014-15, where an income of Rs. 3,00,30,250 was assessed based on incriminating documents found during a survey at another individual's premises. The appellant argued that the assessment was made without sufficient opportunity to be heard and violated principles of natural justice. The Tribunal found merit in the appellant's contention of not being heard and directed the matter back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716878 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 04-02-2025
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: SHAANTANU JAIN
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 28

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER & SH. MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.701/DEL/2025 Assessment Year: 2014-15 Anshul Gupta 1627 Sector - 28 Faridabad 121002 Haryana Pan NO. AIEPT5090P Vs I.T.O Ward1(1) Faridabad (APPELLANT) (RESPONDENT) Appellant by Sh. Shaantanu Jain, Advocate Respondent by Ms. Dayainder Singh Sidhu CIT (DR ) Date of hearing: 18/08/2025 Date of Pronouncement: 18/08/2025 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of National Faceless Appeal Centre (In short “NFAC”) Delhi vide order dated 05-06-2024 pertaining to A.Y. 2014-15 and arises out of the assessment order dated 21.03.2022 u/s 147 r.w.s 144B of the Income Tax Act 1961 (in short “the Act”) for A.Y.2014-15. Printed from counselvise.com 2 2. The assessee has raised the following grounds in appeal : 1. That the appellant denies his liability to be assessed at the total income of Rs. 3,00,30,250/- and accordingly denies his liability to pay tax, interest demanded thereon. 2. That having regard to the facts and circumstances of the case, National Faceless Appeal Centre has erred in law and on facts on assessing amount of Rs.3,00,30,250/- as income of the assessee without providing sufficient opportunity of being heard and without observing the principles of natural justice. 3. That having regard to the facts and circumstances of the case, National Faceless Appeal Centre has erred in law and on facts in dismissing the appeal of assessee and pass the order without merits without providing sufficient opportunity of being heard. 4. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 3. This appeal is filed beyond the limitation time. There is a delay of 157 days in filing the appeal. The assessee has stated that the exparte order was passed by the Ld. NFAC and assessee has no knowledge of the order. The assessee has shown the sufficient cause not to file the appeal within time. Therefore, we condoned the delay in filing the appeal and admitted for adjudication. Printed from counselvise.com 3 4. The brief facts of the case are that the assessee filed return of income for the A.Y. 2014-15 on 02-07-2014 declaring total income of Rs. 10,30,250/- as per the information received from the Income tax officer Ward-2(5), Faridabad that a survey was conducted on 06-03-2017 at the premises of Sh. Vivek Aggarwal and various incriminating documents found and impounded. During the survey the sale deed was found as per the assessee purchased the property for Rs. 2,90,00,000/-. After recording the reasons, the Assessing Officer issued the notice to the assessee. In the compliance of the notice the assessee did not complied the notice and assessment completed by the AO by making the addition of Rs. 2,90,00,000/-. Aggrieved the order of the AO the assessee filed the appeal before the Ld. NFAC who vide his order dated 05.06.2024 has dismissed the appeal for non-prosecution against which the assessee is in appeal before the tribunal. 4. The Ld AR of the assessee submitted that the orders were passed without being heard to the assessee. He also submitted that the opportunity of hearing should be provided by the Ld. Authorities. 5. The Ld. Departmental Representative supported the order of the lower authorities and stated that the assessee is a non co- operative, he did not appear before the lower authorities. 6. We have heard the rival contentions and perused the material on record. We find that the assessee is a non- cooperative and he did not appear before the lower authorities. Printed from counselvise.com 4 The Ld. NFAC should have decided the appeal on merit. Since both orders of the lower authorities are exparte, therefore, we find deem it fit to restore the issue to the file of the AO to decide the matter afresh after giving one moer opportunity of being heard to the assessee. The assessee is also directed to cooperate the proceedings before the authority. Therefore, the appeal of the assessee is liable to be allowed. 7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 18.08.2025. Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER *NEHA* Date:- .08.2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "