TIRLOK CHAND SHARMA,DELHI vs. ITO WARD-72(1), DELHI

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ITA 2028/DEL/2022Status: DisposedITAT Delhi20 December 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not provided with a sufficient opportunity to present their case. Consequently, the impugned order was set aside, and the case was restored to the Assessing Officer for fresh assessment.

What were the facts?

The assessee's appeal was against an ex parte order from the NFAC. The assessee contended that they were not given an adequate opportunity to be heard by the lower authorities.

What were the issues?

Whether the assessee was denied a fair opportunity of being heard by the lower authorities, leading to an ex parte order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI C.M. GARG

Hearing: 21.12.2022Pronounced: 21.12.2022

ORDER This appeal filed by assessee is directed against the ex parte order of the NFAC, Delhi, dated 29.06.2022 relating to the A.Y. 2012-13.

2.

The ld. Counsel for the assessee submitted that in this case, the assessee was not given adequate opportunity of being heard by the authorities below and, therefore, it was requested that if one final opportunity is provided to the assessee, he would be able to substantiate his case before the AO.

2 ITA.No.2028/Del./2022

3.

The ld. Sr. DR, has no serious objection if the matter is restored to the file of the AO for framing the assessment de novo, after allowing one final opportunity of being heard to the assessee.

4.

On careful consideration of the rival submissions and on perusal of the order of the authorities below, I am of the considered opinion that the assessee has not been provided adequate opportunity of being heard by the authorities below. Therefore, the impugned order of the Ld. CIT(A) is set aside and the appeal is restored to the file of the AO for framing the assessment de novo, after allowing due opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes only.

Order pronounced in the open court on 21.12.2022.

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