RAJENDRA SHANKAR SINGHAL,DELHI vs. ITO, WARD 28(1), DELHI

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ITA 1946/DEL/2021Status: DisposedITAT Delhi14 October 2022AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not dealt with the ground regarding the notice under Section 143(2). Since this core issue required verification and had not been adjudicated, both parties agreed to remand the matter back to the CIT(A).

What were the facts?

The assessee appealed to the CIT(A) against an order that added income and imposed a penalty. The assessee raised several grounds, including the non-service of statutory notice and non-issuance of notice under Section 143(2).

What were the issues?

Whether the statutory notice under Section 143(2) was properly served on the assessee, and whether the CIT(A) properly adjudicated this ground.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 12.10.2022Pronounced: 14.10.2022

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)-33, New Delhi dated 18.03.2019.

2.

The assessee has taken up the following grounds before the ld. CIT(A):

“1. Because the order is bad in law and facts of the case. 2. Because in the order an income of Rs.10332099 wrongly added @ 8% 3. Because in the order the cass rule did not follow. 4. Because the statutory notice does not serve on the assessee. 5. Because the assessee did not conceal anything from the learned authority.

6.

Because of the rotten problems & fassai rules there is not income.”

3.

On perusal of the order, we find that the ground no. 4 pertaining to issue of notice u/s 143(2) of the Income Tax Act, 1961 has not been dealt by the ld. CIT(A). Before us, the assessee has primarily taken up the legal grounds of non- issuance of notice. Since, the core issue has not been adjudicated by the ld. CIT(A) and adjudication of the same requires verification of the record, both the parties agreed that the matter may be remanded back to the file of the ld. CIT(A).

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