YUDHVEER,HAPUR V. ITO,WARD-2(3)(5), HAPUR

ITA 160/DEL/2024

AI Insights

The case involves an appeal by the assessee, Yudhveer, against the order of the CIT(Appeals)-NFAC, Delhi, concerning the assessment year 2012-13. The primary grievances included the non-service of notice under section 148, lack of proper hearing opportunities, and incorrect additions made to the assessee's income. The Assessing Officer had completed the assessment under sections 144 and 147 of the Income Tax Act, despite the assessee's partial submission of evidence. The CIT(Appeals) also disposed of the appeal ex parte without adequate hearing. Both parties agreed to restore the matter to the Assessing Officer for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 43533 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM KRISHAN MEENA
• Assessee Lawyers: PARAMJEET SINGH
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 148; 144

Judgement Text

"I.T.A.No.160/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.160/Del/2024 िनधा\tरणवष\t/Assessment Year: 2012-13 Yudhveer 279, Tatarpur, Hapur, Uttar Pradesh. बनाम Vs. ITO, Ward 2(3)(5), Hapur Road, Adarsh Nagar Colony, Meerut, Hapur, Uttar Pradesh. PAN No.AFMPY9471J अपीलाथ\u0012 Appellant \u0014\u0015यथ\u0012/Respondent िनधा\u0007\bरतीक\rओरसे /Assessee by Shri Paramjeet Singh, CA राज\u0012वक\rओरसे /Revenue by Shri Ram Krishan Meena, Sr. DR सुनवाईक\rतारीख/ Date of hearing: 21.03.2025 उ\u0018ोषणाक\rतारीख/Pronouncement on 21.03.2025 आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 16.11.2023 for the AY 2012-13. The assessee has raised the following grounds: - 1. “That Notice u/s 148 was not served upon assessee therefore the proceeding are void ab initio. 2. That proper opportunity of hearing was not given to assessee which is against the principal of natural justice therefore the assessment is by the AO as well as CIT(A) is liable to set aside. 3. That AO has made an addition of Rs.2965000/- without appreciating the facts of the case. Hence, the addition of I.T.A.No.160/Del/2024 2 Rs.2965000/- is against the law and facts of the case therefore addition deserves to be deleted. 4. That reasons recorded for issuing notice u/s 148 are not factually correct and AO did not have reasons to believe for issue of notice u/s 148. Hence the notice u/s 148 was not proper. Hence proceedings deserved to be quashed. 5. That AO has not issued show cause notice u/s 144 before making the impugned addition and passed the order u/s 144. Therefore, the procedure as laid down by law has not been followed. Hence, assessment order is not valid. 6. The Assessee reserves the right to add, amend, delete or modify any ground or grounds of appeal.” 2. The Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(Appeals) passed order without providing adequate opportunity of being heard to the assessee. The Ld. Counsel also submitted that the assessment was also completed u/s 144 r.w.s. 147 of the Act by the Assessing Officer. The Ld. Counsel submits that in the course of assessment proceedings assessee though produced evidences partly the Assessing Officer gives a finding that assessee has not filed any submissions. Ld. Counsel submits that the Assessing Officer also did not provide proper opportunity to submit necessary evidences before him. Ld. Counsel submits that assessee is an agriculturist and not a literate person and not well versed with the legal proceedings dependent on Authorized Representative for making submissions before the authorities below. I.T.A.No.160/Del/2024 3 The Ld. Counsel thus, request that the appeal may be restored to the file of the Assessing Officer so that the assessee can provide all the necessary evidences to support his contentions in respect of the addition made by the Assessing Officer. 3. Ld. DR has no serious objection in restoring the issue to the file of the Assessing Officer for re-adjudication. 4. Heard rival contentions, perused the orders of the authorities below. Perusal of the assessment order suggests that the assessee partly filed evidences. However, the assessment was completed by the Assessing Officer u/s 144 r.w.s. 147 of the Act it is the submission of the Ld. Counsel that even the Ld. CIT(A) did not provide adequate opportunity to the assessee before disposing off the appeal ex parte. 5. Considering the totality of facts and circumstances into consideration the issue in appeal is restored to the file of the Assessing Officer for adjudicating afresh and in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee shall cooperate with the proceedings before the Assessing Officer. I.T.A.No.160/Del/2024 4 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 21/03/2025 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 21.03.2025 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi "