RENU GARG,HAPUR vs. ITO WARD 2(3)(5), HAPUR
Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
Before: SHRIS.RIFAUR RAHMAN & MS. MADHUMITA ROYLate Mrs. RenuGarg, vs.
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 20.10.2023 for the Assessment Year 2017-18. 2. At the time of hearing, ld. AR of the assessee submitted that the assessee had expired. He further submitted that that the AO as well as ld. CIT (A)
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decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and also not filed the requisite informations and dismissed the appeal.
Accordingly, he prayed that in the interest of justice, assessee may be provided one more opportunity to plead the case before the AO. Ld. DR of the Revenue did not have any objection to this proposition.
3. Considered the rival submissions and material available on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires fresh adjudication at the level of the AO.
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. Assessee is directed 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 day 9th of April, 2025. (MADHUMITA ROY)
ACCOUNTANT MEMBER
Dated: 09.04.2025
TS
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ITA No.3728/DEL/2023