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Facts
The Revenue filed an appeal against the CIT(A)'s order for AY 2018-19. The assessee's AR submitted that the AO passed the assessment order under Section 144 r.w.s. 144C(3) without providing a proper opportunity to be heard.
Held
The Tribunal held that the matter requires a denovo assessment in the interest of justice. The issues were remitted back to the Assessing Officer to decide afresh after giving the assessee adequate opportunity of being heard.
Key Issues
Whether the assessment order passed by the AO under Section 144 r.w.s. 144C(3) was valid without providing adequate opportunity to the assessee?
Sections Cited
144, 144C(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
(Assessment Year: 2018-19) ACIT, vs. Mahesh Purohit, 901, 9th Floor, Delhi. Kohinoor Apartment, Yari Road, Versoa, Andheri West, Mumbai – 400 061 (Maharashtra). (PAN : AIFPP1998R) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Amit Katoch, Sr. DR Date of Hearing : 21.04.2025 Date of Order : 21.04.2025 ORDER
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.
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 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.
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 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.