OM PRAKASH,GURGAON vs. INCOME TAX OFFICE, WARD 3 (2). GURGAON, GURGAON

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ITA 301/DEL/2025Status: DisposedITAT Delhi26 June 2025AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not disposed of the legal grounds raised by the assessee. Therefore, the matter was remitted back to the CIT(A) for disposal of the legal grounds after providing an adequate opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessment was completed under Section 144/147 of the Income Tax Act due to non-cooperation of the assessee.

What were the issues?

Whether the CIT(A) properly disposed of the legal grounds raised by the assessee? Whether the assessee was granted adequate opportunity of being heard?

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

For Appellant: Shri Sandeep Vijh, CA
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 26.06.2025

(Assessment Year: 2011-12) Om Prakash, vs. ITO, Ward 3 (2), H.No.1A, Vilalge Nakhrola, Tehsil, Gurgaon. Gurgaon – 122 001 (Haryana). (PAN : BYHPP3234P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sandeep Vijh, CA REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.06.2025 Date of Order : 26.06.2025 O R D E R

PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

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 16.12.2024 for Assessment Year 2011-12.

2.

At the time of hearing, it is brought to our notice that the assessment was completed under section 144/147 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-cooperation of the assessee. Further it was brought to our notice that assessee has raised several legal issues and also raised grounds on merit. It is brought to our notice that ld. CIT (A) has not disposed off legal grounds.

3.

After considering the submissions of both the counsels, we are inclined to remit this issue back to the file of ld. CIT (A) with a direction to dispose off the legal grounds raised

by the assessee after giving adequate opportunity of being heard to the assessee. At the same time, we direct the assessee to cooperate with the lower authorities also.

4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 26TH day of June, 2025 after the conclusion of the hearing.

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