SH. VIRAT ARORA,U.S.NAGAR V. DCIT, DD-, HALDWANI, HALDWANI

ITA 159/DDN/2024

AI Insights

The case involves appeals filed by Sh. Virat Arora against the orders of the Ld. Commissioner of Income Tax (Appeals/National Faceless Appeal Centre), New Delhi, which were dated 28/08/2024 for the Assessment Years 2021-22 and 2022-23. The appeals were against the assessment orders passed on 30/03/2024 under sections 147 read with section 143(3) of the Income Tax Act, 1961, which included certain additions to the Assessee's income. The primary contention of the Assessee was the violation of the principles of natural justice, as the Ld. CIT(A) had dismissed the appeals without providing an opportunity for the Assessee to be heard. The Income Tax Appellate Tribunal found merit in the Assessee's arguments and remanded the case back to the Ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775766 (ITAT-DEHRADUN)
• Duration Of Justice: 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Appeal Filed On: 10-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: PRASHANT VERMA; VIRAT
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 143(3)

Judgement Text

" 1 ITA No. 159 & 160/DDN/2024 Sh. Virat Arora Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 159/DDN/2024 (A.Y 2020-21) I.T.A. No. 160/DDN/2024 (A.Y 2022-23) Sh. Virat Arora C/o. Raghu Nath Arora, G-54, Devasthali, Ram Nagar Road, Village Pratapur, Kashipur, Udham Singh Nagar, Uttarakhand PAN: AQNPA3607L Vs ACIT Assistant Commissioner of Income Tax-CC-room No. 4, 2nd floor, Aayakar Parisahr, Haldwani, Utttarakhand, Appellant Respondent Assessee by Sh. Prashant Verma, Adv& Sh. Virat Arora (Assessee) Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 08/09/2025 Date of Pronouncement 12/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appealsare filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/08/2024 for the Assessment Years 2021-22 and 2022-23 respectively. 2. Brief facts of the case are that, an assessment orders came to be passed on 30/03/2024u/s 147 r.w. Section 143(3) of the Income Tax Act, 1961 ('Act' for short)by making certain additions. Aggrieved by the assessment orders dated 30/03/2024, the Assessee preferred two Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 28/08/2024, dismissed the Appeals filed by the Assessee. Aggrieved Printed from counselvise.com 2 ITA No. 159 & 160/DDN/2024 Sh. Virat Arora Vs. ACIT by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. Both the Assessee as well as the Assessee's Representative have appeared in virtual mode and submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Printed from counselvise.com 3 ITA No. 159 & 160/DDN/2024 Sh. Virat Arora Vs. ACIT 6. In the result, the Appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 12th September, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 12 .09.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "