ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX vs. MAHESH PUROHIT, MUMBAI
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
Before: SHRIS.RIFAUR RAHMAN & SHRI ANUBHAV SHARMAACIT, vs.
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The Revenue has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals), Delhi – 43 [“Ld. CIT(A)”, for short] dated 29.02.2024 for the Assessment Year 2018-19. 2. At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 144 r.w.s.144C (3) of the Income-tax Act, 1961 (for short ‘the Act’) without
2
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.
3. 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.
4. In the result, the appeal filed by the Revenue is allowed for statistical purposes.
Order pronounced in the open court on this 21st day of April, 2025
after the conclusion of the hearing. (ANUBHAV SHARMA)
ACCOUNTANT MEMBER
Dated : 21.04.2025
TS
3
ITA No.2175/DEL/2024