PARVINDER ,DELHI vs. ITO WARD 43(1), NEW DELHI
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Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” : DELHI ]
Before: SHRI CHALLA NAGENDRA PRASAD,
आदेश / O R D E R PER C. N. PRASAD, J. M. :
This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-15 [hereinafter referred 1
I.T.A. No. 7630/Del/2019
to CIT (Appeals)] New Delhi, dated 1.07.2019 for assessment year 2011-12.
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.
The ld. DR has no serious objection in sending the matter back to the file of the Assessing Officer for de novo assessment.
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.
In the result, appeal of the assessee is allowed for statistical purposes.
I.T.A. No. 7630/Del/2019
Order pronounced in the open court on : 31/01/2023.
Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 31/01/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi.
Date of dictation 30.01.2023 Date on which the typed draft is placed before the dictating 30.01.2023 member Date on which the typed draft is placed before the other 31.01.2023 member Date on which the approved draft comes to the Sr. PS/ PS 31.01.2023 Date on which the fair order is placed before the dictating 31.01.2023 member for pronouncement Date on which the fair order comes back to the Sr. PS/ PS 31.01.2023 Date on which the final order is uploaded on the website of ITAT 31.01.2023 Date on which the file goes to the Bench Clerk 31.01.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order
