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Facts
The assessee appealed against an order of the CIT(A) which affirmed the AO's action. The assessee contended that the AO passed the assessment order without providing proper opportunity.
Held
The Tribunal held that in the interest of justice, the matter requires a denovo assessment. The issues were remitted back to the Assessing Officer to decide afresh after providing an adequate opportunity of being heard.
Key Issues
Whether the assessment order passed by the AO under Section 147 r.w.s. 144 was valid without providing adequate opportunity to the assessee.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
Order
: 21.04.2025 ORDER
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 28.08.2024 for the Assessment Year 2012-13.
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 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 assessee is allowed for statistical purposes. Order pronounced in the open court on this 21st day of April, 2025 after the conclusion of the hearing. sd/- (ANUBHAV SHARMA) ACCOUNTANT MEMBER Dated:21.04.2025 TS