MOHD UMAR,DADRI vs. INCOME TAX OFFICER, NOIDA

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ITA 4297/DEL/2026Status: DisposedITAT Delhi18 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was against an order passed by the CIT(A) which affirmed the Assessing Officer's action. The assessee contended that the assessment order was passed without proper opportunity. The Revenue relied on the orders of the authorities below.

What were the issues?

Whether the assessment order was passed without providing proper opportunity to the assessee and if 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 ‘SMC’: NEW DELHI

For Appellant: Shri Ashvani Goyal, CA, Ms. Shruti Chaurasia, Advocate, Shri Vivek Nagar, Advocate
For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 13.07.2026Pronounced: 13.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4297/DEL/2026 (Assessment Year: 2017-18) Mohd. Umar, vs. ITO, Ward 5(1)(5), Gehlot Manzil, Noida. Vikram Thekedar Ke Samne Wali Gali, Nyadarganj, Dadri Gautam Budh Nagar - 203 207. (PAN : AAPPU0448R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ashvani Goyal, CA Ms. Shruti Chaurasia, Advocate Shri Vivek Nagar, Advocate REVENUE BY : Shri Manoj Kumar, Sr. DR Date of Hearing : 13.07.2026 Date of Pronouncement : 13.07.2026 O R D E R

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 30.05.2024 for the Assessment Year 2017-18.

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, it is pleaded that the matter may be restored to the file of AO to decide afresh as per law.

3.

On the other hand, ld. DR for the Revenue relied upon the order of the authorities below.

4.

Considered the rival submissions and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, I 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. I 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 13th day of July, 2026 after the conclusion of the hearing.

Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER

Dated: 18.08.2026 TS

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