SHEIKH IRFAN FAROOQ,NEW DELHI V. ITO,WARD 54(1), NEW DELHI

ITA 1720/DEL/2024

AI Insights

The case involves Sheikh Irfan Farooq, the Appellant, who appealed against the order of the CIT(A)/National Faceless Appeal Centre, which dismissed his appeal without adjudicating on the merits. The original assessment by the ITO added Rs. 9,35,92,248 as undisclosed income for the Assessment Year 2012-13. The Appellant argued that the CIT(A)'s decision violated principles of natural justice as he was not given an opportunity to be heard. The Departmental Representative supported the lower authorities' decisions. The Tribunal found that the CIT(A) had not addressed the Appellant's grounds of appeal and thus remanded the case for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312250 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: PREETAM SINGH
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 1720/Del/2024 Sheikh Irfan Farooq Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1720/Del/2024 (A.Y. 2012-13) Sheikh Irfan Farooq Chamber No. 112, Block III Lawyer Chamber Block Delhi High Court, New Delhi PAN: AAEPF3418R Vs. ITO Ward 54(1) New Delhi Appellant Respondent Assessee by Sh. Preetam Singh, Advocate Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 28/04/2025 Date of Pronouncement 28/04/2025 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of the CIT(A)/ National Faceless Appeal Centre (‘NFAC’ for short) Delhi dated 15/02/2024 for the Assessment Year 2012-13 2. Brief facts of the case are that an assessment order came to be passed u/s 147/144 of the Income Tax Act, 1961 (‘Act’ for short) vide order dated 26/12/2019 by making an addition of Rs. 9,35,92,248/- treating the same as undisclosed income of the Assessee. 2 ITA No. 1720/Del/2024 Sheikh Irfan Farooq Vs. ITO 3. Aggrieved by the assessment order dated 26/12/2019, the Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 15/02/2024, dismissed the Appeal filed by the Assessee. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 4. The Ld. Counsel for the Assessee submitted that the order impugned of the Ld. CIT(A) has been passed in violation of natural justice, the Assessee has not been provided with opportunity of being heard and the Appeal has been dismissed by the CIT(A) without deciding issues on the merit, therefore, sought for intervention of this Tribunal. 5. Per contra, the Ld. Departmental Representative relied on the orders of the Lower Authorities and sought for dismissal of the Appeal filed by the Assessee. 6. We have heard both the parties and perused the material available on record. It is seen from the order of the Ld. CIT(A), the Ld. CIT(A) has not adjudicated the Grounds of Appeal of the Assessee and dismissed the Appeal without adjudicating all the Grounds of Appeal of the Assessee. Considering the above facts and circumstances, we remand the matter to the file of Ld. CIT(A) with a direction to decide the issue involved in the 3 ITA No. 1720/Del/2024 Sheikh Irfan Farooq Vs. ITO Appeal on merit and pass speaking order after providing opportunity of being heard to the Assessee. 7. Since we have remanded the matter to the file of CIT(A) for de-novo adjudication on merit, we refrain from making any comment on the merits of the case. Accordingly, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 28th April , 2025 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28.04.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA No. 1720/Del/2024 Sheikh Irfan Farooq Vs. ITO "