JAI PRAKASH KATARIA,GURGAON vs. ITO, WARD-2(2), GURGAON

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ITA 2604/DEL/2022Status: DisposedITAT Delhi09 April 2025AY 2012-13Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, noting that both the assessment order and the CIT(A) order were passed ex-parte, remanded the matter to the Assessing Officer. The A.O. was directed to conduct a de-novo assessment after providing the assessee with an opportunity of being heard, in the interest of substantial justice.

What were the facts?

The assessee filed an appeal against an ex-parte assessment order, which was subsequently dismissed ex-parte by the CIT(A). The present appeal before the ITAT also had a three-day delay in filing, which was condoned.

What were the issues?

Whether to set aside ex-parte assessment and first appeal orders and remand the case for a de-novo assessment with an opportunity for the assessee to be heard.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 03/04/2025Pronounced: 09/04/2025

Jai Praksh Kataria Vs. ITO House No. 8, Village-Biswa, Ward-2(2) Sector-12A, Gurgaon, Gurgaon, Haryana Haryana PAN: AXCPK4356N Appellant Respondent Assessee by Sh. Jaind Kumar Jaiswal, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 03/04/2025 Date of Pronouncement 09/04/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of the Ld. CIT(A)/ National Faceless Appeal Centre [‘NFAC’ for short] dated 24/08/2022 pertaining to Assessment Year 2012-13.

2.

There is a delay of three days in filing the present appeal. For the reason stated in the application for condonation of delay of three days in filing the present appeal is condoned.

3.

Brief facts of the case are that, an ex-parte assessment order came to be passed on 05/12/2019 by the Assessing Officer which has been called in question before the Ld. CIT (A). The Ld. CIT (A) vide order dated 24/08/2022, dismissed the appeal filed by the Assessee. The order of the Ld. CIT(A) dated 24/08/2022 is called in question before us.

4.

We have heard both the parties and perused the material available on record. Considering the fact that both the assessment order and the order of the Ld. CIT(A) being passed ex-parte, with an intention to render substantial justice, we deem it fit to restore the issue involved in the appeal to the file of the A.O. According, the issue involved in the present Appeal is remanded to the file of the A.O. with a direction to frame de-novo assessment in accordance with law after providing opportunity of being heard to the Assessee.

5.

Since we have remanded the matter to the file of the A.O. for de- novo adjudication, we refrain from making any comment on the merits of the case. Accordingly, the Appeal of the assessee is partly allowed for statistical purpose.

Order pronounced in the open court on 09th April, 2025

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