BHARAT ANAND,NEW DELHI vs. ACIT, CIRCLE-61(1), NEW DELHI

ITA 7936/DEL/2018Status: DisposedITAT Delhi10 March 2022AY 2012-136 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee had indeed made a request for the assessment order, contrary to the AO's report. Therefore, the appeal was restored to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as time-barred. The assessee claimed the assessment order was not served, while the AO denied receiving a request for a copy. However, evidence of the request being stamped by the AO's office was presented.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without appreciating that the assessee had made a request for the assessment order.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. C.N. PRASAD

Hearing: 10/03/2022Pronounced: 10/03/2022

This appeal filed by the assessee is preferred against the order of the CIT(A)-20, New Delhi dated 28.09.2018 pertaining to A.Y.2012-13.

The solitary grievance of the assessee is that the CIT(A) erred in dismissing the appeal as “not valid” and beyond time without fully appreciating the facts of the case.

Briefly stated the facts of the case are that the assessment was framed u/s.143(3) of the Act order dated 27.03.2015 wherein the returned income of Rs.87,34,870/- was assessed at Rs. 16466870/- after making a disallowance of Rs.77,32,000/-.

Assessee filed appeal before the CIT(A). On perusal of form No.35 the CIT(A) found that the appeal filed by the assessee is barred by limitation though the assessee has shown no delay.

Assessee was asked to explain the same. In response the assessee stated that the assessment order has not been served on the assessee inspite of various request made by the assessee.

The CIT(A) called for report from the AO and the AO replied as under :-

“The assessment folder of the above mentioned case has closely been examined. On examination, it is found that no such letter dated 02.11.2015 vide which appellant requested to give copy of assessment order, was received in this office. Hence, the claim of the assessee did not found to be true. Further, since the letter dated 02.11.2015from the assessee was not received, the copy of assessment order for A. Y. 2012-13 was not provided by the then AO." 6. Basis the above the CIT(A) dismissed the appeal being barred by limitation.

Before us the counsel for the assessee vehemently stated that the reply of the AO is factually incorrect as the assessee did make an application. The counsel drew our attention to the application dated 02.11.2015 and pointed out that the same was filed with the office of the AO.

Per contra the DR strongly supported the findings of the CIT(A).

We have carefully considered the orders of the authorities below. The CIT(A) dismissed the appeal on the report of the AO who stated that no letter dated 02.11.2015 was filed by the assessee requesting to give copy of the Assessment Order.

However, we find that the following letter was filed by the assessee which bears stamp of the office of AO.

10.

A perusal of the above letter clearly show that the assessee did make a request for the copy of the Assessment Order.

Therefore, in the interest of justice and fair play we restore this appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh on merits of the case after giving a reasonable opportunity of being heard to the assessee.

11.

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

12.

The order is pronounced in the open court on 10.03.2022 in the presence of both the rival representatives.

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