PARVESH DEVI,DELHI vs. ITO WARD DEL W 49 5, DELHI

PDF · subscribers
ITA 3606/DEL/2026Status: DisposedITAT Delhi20 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee's right to natural justice was violated as orders were passed without adequate opportunity of being heard. The matter was remitted back to the Assessing Officer for de novo assessment.

What were the facts?

The assessee's appeal was against an assessment order passed under Section 147 read with Section 144B. The assessee was called absent, and the lower authorities passed orders without providing adequate opportunity of being heard.

What were the issues?

Whether the lower authorities violated the principles of natural justice by passing orders without giving the assessee an adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH

Pronounced: 19.08.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.3606/DEL/2026 िनधा�रण वष�/Assessment Year: 2016-17) Parvesh Devi, ITO, Ward-49(5), H. No.16, Sultantpur Dabas Karala Dr. S.P.M. Civic Centre, Minto Road, Road, SKD, Basti, Press New Delhi-110039 Enclave, Ajmeri Gate, Vs. New Delhi-110002 अपीलाथ� Appellant ��थ� Respondent Permanent Account Number of Assessee: CHSPD8408C अपीलाथ� �ारा/Appellant represented by: None ��थ� �ारा/Respondent represented by: Shri Zafarul Haque Tanveer, CIT- DR सुनवाई की तारीख / Date of conclusion of hearing: 19.08.2026 घोषणा की तारीख / Date of pronouncement: 19.08.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre, New Delhi, dated 14.01.2026, arising out of assessment order dated 20.03.2024 passed under section u/s 147 r.w.s 144B of the Act for the Assessment Year 2016-17. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The assessee was called absent.

ITA No.3606/DEL/2026 Parvesh Devi

3.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s u/s 250 dated 14.01.2026 has been passed without giving adequate opportunity of being heard. We have noted that the ld. CIT(A) has drawn unilateral conclusions without confronting the assessee and by drawing his conclusions qua non- compliance to his statutory notices. We have also noted that the order passed by ld. Assessing Officer is also an ex-parte order, where the appellant did not satisfactorily comply with the statutory noticed of the ld. Assessing Officer. It is settled principle of law that an assessee must be given an opportunity of being heard before drawing any adverse conclusions against it. We are conscious of the fact that no appellant benefits by non-prosecution of its case. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. AO for re-adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. AO for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. AO shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. Assessing Officer. Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possesses the first right and responsibilities to examine facts of a case before arriving at his decision qua

Page 2 of 3

ITA No.3606/DEL/2026 Parvesh Devi

determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19th August, 2026.

Sd/- Sd/- [MAHAVIR SINGH] [AMITABH SHUKLA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 20.08.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

Page 3 of 3

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →