JATINDERPAL SINGH KOHLI,NOIDA vs. ADIT (INT.TAX.), NOIDA

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ITA 329/DEL/2022Status: DisposedITAT Delhi24 January 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the case back to the CIT(A) to decide the issue on merits, allowing the assessee an opportunity to make due compliance. The Revenue was permitted to initiate proceedings for non-compliance.

What were the facts?

The assessee failed to comply with notices, leading to an ex-parte assessment order under Section 144. The CIT(A) also dismissed the appeal due to non-compliance. The assessee, an NRI, requested an opportunity to comply.

What were the issues?

Whether the assessee should be given an opportunity to comply with notices before the appellate authority, despite prior non-compliance, to decide the case on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘D’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 10.11.2022Pronounced: 24.01.2023

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, Noida dated 16.12.2021.

2.

On going through the record, we find that the Assessment Order has been passed u/s 144 of the Income Tax Act, 1961 owing to non-compliance of the assessee. Further, we also find that the ld. CIT(A) has confirmed the order of the Assessing Officer and dismissed the appeal of the assessee owing to non- compliance before him also.

3.

Before us, it was prayed that assessee is an NRI and hence the documents could not be submitted before the ld. CIT(A) and also prayed that given an opportunity due compliance would be made before the First Appellate Authority. Hence, interest of 2 Jatinder Pal Singh Kohli justice the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order. The department would be at liberty to initiate suitable proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.

4.

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

Order Pronounced in the Open Court on 24/01/2023.

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