VIVEKANAND,NOIDA GBN V. INCOME TAX OFFICER WARD 3(4) NOIDA, NOIDA GAUTOM BUDDH NAGAR

ITA 2294/DEL/2025

AI Insights

The case involves an appeal by the assessee, Vivekanand, against the order of the Commissioner of Income-tax (Appeals), NFAC, Delhi, which itself arose from an order passed by the ITO, Ward-3(4), Noida under sections 147 and 144B of the Income Tax Act, 1961. The AO had reopened the assessee's case based on significant cash deposits and withdrawals, along with commission received from M/s Vakrangee Limited. The assessee contended that he was an agent and the cash transactions were related to his principal, which he failed to defend initially due to not being aware of the notices on the ITBA portal. The Tribunal, acknowledging the lack of opportunity given to the assessee, decided to restore the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793334 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 08-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: RAGHURAJ SINGH
• Keywords: Principle of natural justice
• Section: 147; 148; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2294/Del/2025 Assessment Year: 2018-19 Vivekanand, Village Mamura, Gali No.03, Sector 66, Noida. PAN: ATCPV1528K Vs ITO, Ward-3(4), Noida. (Appellant) (Respondent) Assessee by : Shri Raghuraj Singh, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 08.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 11.02.2025 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in Appeal No.NFAC/2017-18/10274820 arising out of the appeal before it against the order dated 24.02.2023 passed u/s 147 R.W.S. 144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-3(4), Noida (hereinafter referred to as the Ld. AO). 2. On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground that the assessee was not given an opportunity Printed from counselvise.com ITA No.2294/Del/2025 2 of hearing in accordance with the principles of natural justice. On going through the records, we find that the assessee’s case was reopened u/s 148 of the Act on the basis of cash deposits of Rs.90,000/- and cash withdrawals of Rs.1,97,09,500/- from Allahabad Bank and having received commission on brokerage of Rs.1,61,480/- from M/s Vakrangee Limited. However, the assessee failed to respond to the notices and assessment was completed u/s 147 r.w.s. 144 of the Act and as the assessee approached the ld.CIT(A), the appeal was also dismissed in the absence of any submissions from the assessee. The case of the assessee is that the assessee is an agent and on account of his principle he used to receive cash which was deposited or withdrawn. The ld. AR has submitted that the assessee was not aware of the notices being received on ITBA portal and for that reason, could not defend the case. 3. In the light of the aforesaid, for the ends of justice, the issues on merits are restored to the files of the AO to give the assessee a fresh opportunity of hearing and decide in accordance with the law. Order pronounced in the open court on 24.09.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th September, 2025. dk Printed from counselvise.com ITA No.2294/Del/2025 3 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "