SANTOSH,NEW DELHI vs. ACIT, CIRCLE-44(1), NEW DELHI

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ITA 1373/DEL/2022Status: DisposedITAT Delhi25 August 2022AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the Commissioner (Appeals) and restored the issues to the Assessing Officer for fresh adjudication. This was done considering the assessee's residence abroad and her undertaking to appear and represent her case.

What were the facts?

The assessee, a senior citizen residing in Australia, failed to appear before the Assessing Officer and the Commissioner (Appeals). Notices sent to the assessee were returned unserved with the remark "no such person". The assessment and appellate proceedings were completed ex-parte.

What were the issues?

Whether the ex-parte assessment and appellate proceedings were valid when the assessee, residing abroad, did not receive the notices.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SAKTIJIT DEY

Hearing: 04.08.2022Pronounced: 25.08.2022

ORDER This is an appeal by the assessee against order dated 07.06.2019 of learned Commissioner of Income Tax (Appeals)-15, New Delhi, for the assessment year 2011-12.

2.

I have heard Sh. Rattan Singh Yadav, learned counsel appearing for the assessee and Sh. Om Prakash, learned Departmental Representative.

3.

The primary grievance of the assessee is against ex parte completion of assessment as well as first appellate proceedings. It is the contention of learned counsel for the assessee that the assesse is a senior citizen staying in Australia, therefore, the notices issued by the Assessing Officer as well as learned Commissioner (Appeals) could not be received by the assessee.

However, he submitted, given an opportunity, the assessee undertakes to appear before the Assessing Officer and represent her case.

4.

Learned Departmental Representative submitted, since, the proceedings before the departmental authorities were concluded ex-parte, the assessee can be given an opportunity to represent her case.

5.

Having considered rival submissions, I find, the assessment in case of the assessee was completed ex-parte under section 144 read with section 147 of the Act, since, the notices issued returned back unserved with the postal remarks “no such person”. The position remained same before the first appellate authority.

However, considering the fact that the assessee stays abroad, which could have prevented her from making compliance before the departmental authorities, and keeping in view the submission of learned counsel for the assessee that the assessee undertakes to represent her case before the Assessing Officer, I am inclined to 2 | P a g e set aside the impugned order of learned Commissioner (Appeals) and restore the issues to the file of the Assessing Officer for fresh adjudication, after due opportunity of being heard to the assessee.

The assessee is also directed to cooperate in finalization of the assessment proceeding. Grounds are allowed for statistical purposes.

6.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the open court on 25th August, 2022

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