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Facts
The assessee filed an appeal against an order by the CIT(A) for Assessment Year 2012-13. The original assessment was completed under Section 147/144 due to the assessee's non-cooperation and non-compliance with notices.
Held
The Tribunal, considering the submissions and for the sake of justice, decided to remit the issue back to the Assessing Officer (AO). The AO is directed to decide the issue on its merit after providing the assessee with a proper opportunity of being heard.
Key Issues
Whether the assessment completed under Section 147/144 due to non-cooperation should be set aside and remanded to the AO for decision on merit after proper hearing.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year: 2012-13) Aseem Takyar, vs. ITO, Ward 1 (5), 144, Phase 1, Udyog Vihar, Gurgaon. Gurgaon – 122 016 (Haryana). (PAN : AAHPT9424A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Bhimanshu Kansal, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 01.07.2025 Date of Order : 01.07.2025 O R D E R
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 08.09.2023 for Assessment Year 2012-13.
At the time of hearing, it is brought to our notice that the assessment was completed under section 147/144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-cooperation of the assessee. It is brought to our notice that assessee has filed the appeal before the ld. CIT (A) and even before ld. CIT (A), assessee has not complied to the various notices issued by the ld. CIT (A) 3. After considering the submissions of the assessee, for the sake of overall justice, we are inclined to remit this issue to the file of AO. It is directed to AO to decide the issue on merit after giving proper opportunity of being heard to the assessee. At the same time, we direct the assessee to cooperate with the lower authorities also.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 1st day of July, 2025 after the conclusion of the hearing.