RANJANA SHARMA,FARIDABAD vs. ITO, WARD-2(2), FARIDABAD

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ITA 2565/DEL/2022Status: DisposedITAT Delhi07 December 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not provided with adequate opportunity of being heard. Therefore, the impugned order was set aside and the appeal was restored to the AO for de novo assessment.

What were the facts?

The assessee's appeal was against the NFAC's order for AY 2012-13. The assessee contended that they were not given adequate opportunity to be heard by the AO and CIT(A).

What were the issues?

Whether the assessee was provided with adequate opportunity of being heard by the lower authorities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI C.M. GARG

For Appellant: Shri Ramesh Goyal, CA
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 12.12.2022Pronounced: 12.12.2022

ORDER This appeal filed by the assessee is directed against the order dated 25.08.2022 of the NFAC, Delhi, relating to Assessment Year 2012-13.

2.

At the time of hearing, the assessee submitted that in this case, the ld. AO as well as the ld. CIT(A) have not provided adequate opportunity of being heard to the assessee and, therefore, so as to explain the case

of the assessee before the authorities below, one final opportunity may be afforded.

3.

The ld. Sr. DR, in all fairness, submitted that the Department has no serious objection if the matter is restored to the file of the AO for de novo assessment, after allowing one more opportunity of being heard to the assessee.

4.

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

5.

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

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