PARVINDER,DELHI vs. ITO WARD 43(1), NEW DELHI

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ITA 7630/DEL/2019Status: DisposedITAT Delhi31 January 2023AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the Assessing Officer for a fresh assessment. The assessee was granted an opportunity to file evidence before the Assessing Officer, who was directed to consider it in accordance with the law.

What were the facts?

The assessee filed an appeal against an ex-parte order of the CIT(A). The assessee sought to admit additional evidence and requested a de novo assessment by the Assessing Officer due to the ex-parte nature of the original assessment and appellate order.

What were the issues?

Whether the assessee should be allowed to present additional evidence and have the assessment re-done due to procedural irregularities and lack of opportunity.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” : DELHI ]

Before: SHRI CHALLA NAGENDRA PRASAD,

For Appellant: Shri K. P. Ganguli, Ms. Indu Bala Saini
Hearing: 31/01/2023

आदेश / O R D E R PER C. N. PRASAD, J. M. :

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-15 [hereinafter referred 1 to CIT (Appeals)] New Delhi, dated 1.07.2019 for assessment year 2011-12.

2.

The ld. Counsel for the assessee submits that assessee has filed additional evidences under Rule 29 of the Income Tax Appellate Tribunal Rules and requested for admission of the additional evidences. The ld. Counsel for the assessee submits that these additional evidences go to the root of the matter and the assessment was made ex-parte under section 144 read with section 147 of the Income Tax Act, 1961 (the Act) and even the ld. CIT (Appeals) passed ex-parte order without giving proper opportunity of being heard to the assessee. Therefore, in the interest of justice it is requested that the appeal may be restored to the file of the Assessing Officer for de novo assessment.

3.

The ld. DR has no serious objection in sending the matter back to the file of the Assessing Officer for de novo assessment.

4.

Heard rival submissions. This appeal is restored to the file of the Assessing Officer for de novo assessment in accordance with law, after providing adequate opportunity of being heard. The assessee be given opportunity to file evidences before the Assessing Officer, who shall consider in accordance with law.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on : 31/01/2023.

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