TEJINDER SINGH,FARIDABAD V. ITO WARD 2(4), FARIDABAD

ITA 1852/DEL/2024

AI Insights

The case involves an appeal by Shri Tejinder Singh against the order of the NFAC, Delhi dated 28.03.2024 for the Assessment Year 2015-16. The primary contention raised by the assessee's counsel was the exparte decision made by the Assessing Officer and the ld. CIT(A), attributed to the counsel's inability to respond in time due to an accident. The Department's representative supported the decisions of the lower authorities. The Tribunal found merit in the assessee's argument, noting the lack of adherence to the principles of natural justice and the statutory requirements under section 250(6) of the I.T. Act, 1961.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396968 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: GIAN BHARDWAJ
• Keywords: Opportunity of being heard; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1852/DEL/2024 (A.Y. 2015-16) Shri Tejinder Singh Vs. The I.T.O 596, Sector -15 Ward - 2(4) Faridabad, Haryana Faridabad PAN – AKSPS 9684 A (Applicant) (Respondent) Assessee By : Shri Gian Bhardwaj, FCA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 21.05.2025 Date of Pronouncement : 28.05.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is directed against the order of the NFAC, Delhi dated 28.03.2024 for A.Y 2015-16. ITA No. 1852/DEL/2024 Tejinder Singh [A.Y 2015-16] Page 2 of 4 2. At the very outset, the ld. counsel for the assessee submitted that the Assessing Officer as well as the ld. CIT(A) has decided the issues exparte. It is the say of the ld. counsel for the assessee that the ld. counsel for the assessee met with an accident and was injured and hence was unable to file reply before the ld. CIT(A) within due time. The ld. CIT(A) was not justified in deciding the issues exparte. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has decided the issues without appreciation of facts as is statutorily required u/s 250(6) of the I.T. Act, 1961. We are of the considered view that the assessee has reasonable cause for not participating before the ld. CIT(A) and the ld. CIT(A) should have given effective hearing so as to adhere to the principles of natural justice. 5. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be ITA No. 1852/DEL/2024 Tejinder Singh [A.Y 2015-16] Page 3 of 4 restored back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 6. The ld. CIT(A) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, appeal of assessee in ITA No. 1852/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 28.05.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi ITA No. 1852/DEL/2024 Tejinder Singh [A.Y 2015-16] Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the fair Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "