PRAMOD AGARWAL HUF,DELHI vs. ITO WARD 3(I), BIJNOR

PDF · subscribers
ITA 1837/DEL/2024Status: DisposedITAT Delhi30 May 2025AY 2017-18Bench: MS. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for fresh adjudication. The CIT(A) was directed to grant the assessee an opportunity of being heard, consider all evidence, and pass a reasoned order, including on the maintainability of the original proceedings.

What were the facts?

The assessee appealed an ex-parte order passed by the CIT(A), which arose from an assessment order for AY 2017-18 passed by the ITO under Section 147 read with Section 144B of the Income Tax Act, 1961.

What were the issues?

Whether the ex-parte order of the CIT(A) should be set aside and the matter remanded for fresh adjudication after granting the assessee an opportunity of being heard, and whether the maintainability of the original assessment proceedings should also be decided afresh.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur Hansra, Sr
Hearing: 21.05.2025Pronounced: 30.05.2025

The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 19.02.2024 arising out of the Assessment Order passed by the ITO, Delhi dated 30.03.2022 under Section 147 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.

2.

At the time of hearing of the matter the Ld. AR sought for adjournment. However, it appears from the records that the order passed by the Ld. CIT(A) is admittedly an exparte one. Hence, it is found to be more appropriate to send the matter to the file of the Ld. CIT(A) with a direction upon him to consider the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to pass a reasoned order also on the point of maintainability of the proceeding as raised by the assessee. It is also made clear that if the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law.

3.

The appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30.05.2025

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →