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Facts
The assessee filed an appeal against the order of the CIT(A) which affirmed the action of the Assessing Officer. The AO passed an assessment order under section 143(3) r.w.s. 144B without giving proper opportunity to the assessee.
Held
The Tribunal held that in the interest of justice, the matter requires a de novo assessment. The issues were remitted back to the Assessing Officer to decide afresh after giving adequate opportunity of being heard to the assessee.
Key Issues
Whether the assessment order passed by the AO without providing adequate opportunity of being heard to the assessee is valid? Whether the matter should be remitted for de novo assessment?
Sections Cited
143(3), 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Order
: 13.05.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 29.11.2024 for the Assessment Year 2022-23.
At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 143(3) r.w.s. 144B of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Ld. DR relied upon the order of the authorities below.
Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed through his counsel to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 13TH day of May, 2025 after the conclusion of the hearing.