SUBHASH GUPTA,DELHI V. INCOME TAX OFFICER, WARD 36(3), DELHI

ITA 2971/DEL/2024

AI Insights

The case involves appeals by Subhash Gupta against the orders of the National Faceless Appeal Centre (NFAC), which were originally based on assessments made under sections 148 and 143(3) of the Income-tax Act, 1961 for the assessment years 2009-10 to 2013-14. The primary contention was the ex parte decision made by the NFAC without adjudicating the issues on merits or considering earlier submissions. The ITAT found merit in the assessee's request for a more thorough examination of the documents and arguments presented, leading to the decision to remand the case back to the NFAC for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46846 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: AKSHIT GOEL
• Keywords: Opportunity of being heard

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2970 to 2974/Del/2024 (Assessment Year: 2009-10 to 2013-14) Subhash Gupta, A-38, Kewal Park Extn, Mandi marg, Delhi Vs. ITO, Ward-36(3), New Delhi (Appellant) (Respondent) PAN: AAOPG9724D Assessee by : Shri Akshit Goel, CA Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 08/04/2025 Date of pronouncement 08/04/2025 O R D E R PER BENCH 1. The appeal in ITA Nos. 2970 to 2974/Del/2024 for AYs 2009-10 to 2013- 14, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 18.04.2024 against the order of assessment passed u/s 148/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.12.2016 by the Assessing Officer, ITO, Ward-36(3), New Delhi (hereinafter referred to as ‘ld. AO’). Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. 2. Though the assessee had raised several grounds for various assessment years, the preliminary issue to be decided in these appeals is as to whether the ld NFAC was justified in deciding the appeals exparte in the facts and circumstances of the instant case. ITA No. 2970 to 2974/Del/2024 Subhash Gupta Page | 2 3. We have heard the rival submissions and perused the materials available on record. On perusal of the orders of the ld NFAC, we find that the ld NFAC had decided the appeals ex parte without adjudicating the issue on merits giving its independent finding and also ignoring the earlier submissions stated to have been made before the ld NFAC. The Ld AR before us prayed for one more effective opportunity to be given to the assessee for placing necessary documents in support of its grounds and its contentions. No serious objections were raised by the Ld DR before us but he insisted that the appeals need to be restored only to the file of ld NFAC and not to the ld AO. Considering the rival submissions, in the interest of justice and fairplay, we deem it fit and appropriate to restore these appeals to the file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. The ld NFAC is directed to dispose of these appeals uninfluenced by earlier decisions taken in these appeals. Hence, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 08/04/2025. -Sd/- -Sd/- (SATBEER SINGH GODARA) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05/04/2025 A K Keot ITA No. 2970 to 2974/Del/2024 Subhash Gupta Page | 3 Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "