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Facts
The assessee appealed the order of the CIT(A) which upheld the Assessing Officer's assessment order. The assessee's counsel argued that the AO passed the assessment order without giving proper opportunity, which was affirmed by the CIT(A).
Held
The Tribunal, considering the rival submissions and for the interest of justice, decided that the matter requires a denovo assessment. The issues were remitted back to the Assessing Officer to decide afresh after providing adequate opportunity to the assessee.
Key Issues
Whether the assessment order was passed without affording proper opportunity to the assessee, necessitating a denovo assessment.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
(Assessment Year: 2014-15) Rajesh Jainarain Aeren, vs. ITO, Ward 30 (5), Aerens Estate, Mall Road, Delhi. Behind Pocket D-3, Church Road, Vasant Kunj, Delhi – 110 070. (PAN : AAHPG0479N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Painuly, CA REVENUE BY : Shri Ramesh Chand, Sr. DR Date of Hearing : 13.05.2025 Date of 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 12.11.2024 for the Assessment Year 2014-15.
At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) without 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.