SURAJ BHAN,PANIPAT vs. ITO WARD 1, PANIPAT

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ITA 6555/DEL/2025Status: DisposedITAT Delhi18 August 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the matter required a fresh assessment in the interest of justice. Therefore, the issues were remitted back to the Assessing Officer for a de novo assessment after providing adequate opportunity to the assessee.

What were the facts?

The assessee appealed against an assessment order passed under section 147 r.w.s. 144 of the Income-tax Act. The assessee contended that the Assessing Officer (AO) did not provide a proper opportunity to be heard, and the CIT(A) upheld this action.

What were the issues?

Whether the assessment order was passed without providing adequate opportunity to the assessee, and if so, whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

For Appellant: Shri J.B. Sharma, Advocate
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 06.07.2026Pronounced: 06.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.6555/DEL/2025 (Assessment Year: 2012-13) Suraj Bhan, vs. ITO, Ward 1, C/o Shri J.B.Sharma, Advocate Panipat. 72, BMK Market, Near Hotel Hive, G.T. Road, Panipat - 132 103 (Haryana). (PAN : AORPB8438E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri J.B. Sharma, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 06.07.2026 Date of Pronouncement : 06.07.2026 O R D E R PER S.RIFAUR RAHMAN,AM: 1. This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 18.09.2025 for the Assessment Year 2012-13.

2.

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 giving proper opportunity to

the assessee and Ld. CIT(A) affirmed the action of the AO. Accordingly, he pleaded that the matter may be restored to the file of Assessing Officer to decide afresh as per law.

3.

On the other hand, ld. Ld. DR relied upon the orders of the authorities below.

4.

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.

5.

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

Order pronounced in the open court on this 6th day of July, 2026 after the conclusion of the hearing.

SD/- SD/- (VIKAS AWASTHY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 18.08.2026 TS

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