MANOJ KUMAR,HARYANA vs. ITO, WARD-1, HARYANA

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ITA 333/DEL/2022Status: DisposedITAT Delhi03 November 2022AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the Assessing Officer. The AO was directed to decide the issue afresh after providing a sufficient opportunity to the assessee to present evidence and explanations.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the NFAC, which was preceded by an ex-parte assessment order from the AO. The assessee contended that both authorities failed to provide a reasonable opportunity to be heard.

What were the issues?

Whether the assessment and appellate orders were passed without affording a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SH. N.K. BILLAIYA & SH. KUL BHARAT

Hearing: 03/11/2022Pronounced: 03/11/2022

Appellant Sh. Manu K. Giri, Advocate Sh. Vinayak Makkar, CA Respondent Sh. Jeetender Chand, Sr. DR Date of hearing: 03/11/2022 Date of Pronouncement: 03/11/2022 ORDER PER N.K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order dated 22.12.2021 by NFAC, Delhi for A.Y. 2017-18.

2.

The grievance of the assessee read as under :-

3.

At the very outset referring to grounds No.1 and 2 the Counsel stated that both the authorities have framed exparte order without affording reasonable and sufficient opportunity of being heard to the assessee and the assessee was deprived of opportunities to defend his case.

4.

It was prayed that the matter may be restored back to the files of the AO so that the assessee can furnish necessary explanations/ evidences in support of his case.

5.

The DR did not raise any objection for restoring the appeal to the files of the AO.

6.

We have carefully perused the orders of the authorities below. It is a fact that the assessment order dated 31.12.2019 is framed u/s. 144 of the Act exparte. We also find that the order by NFAC is also exparte. In the interest of justice and fair play we deem it fit to restore the impugned quarrel to the files of the AO. The AO is directed to decide the issue afresh after affording a reasonable and sufficient/ adequate opportunity of being heard to the assessee and the assessee is directed to avail such opportunity and file necessary evidences.

7.

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

8.

Decision announced in the open court on 03.11.2022.

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