RENU GARG,HAPUR vs. ITO WARD 2(3)(5), HAPUR

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ITA 3728/DEL/2023Status: DisposedITAT Delhi09 April 2025AY 2017-18Bench: 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. Assesse3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice, remitted the issues back to the Assessing Officer for fresh adjudication. The AO is directed to decide the matter afresh after providing adequate opportunity of being heard to the assessee, who is, in turn, directed to fully cooperate during the proceedings.

What were the facts?

The assessee, Late Mrs. RenuGarg (represented by her legal heir Mr. Apar Garg), filed an appeal against the CIT(A)'s order for AY 2017-18. The lower authorities had decided the issue against the assessee due to non-pursuance of the appeal and failure to file requisite information despite multiple opportunities.

What were the issues?

Whether the case should be remitted back to the Assessing Officer for fresh adjudication, allowing the assessee an adequate opportunity of hearing, despite previous non-compliance, given the assessee's demise.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Appellant: Shri Rajeev Khandelwal, CA, Shri Gagan R Khandelwal, Advocate, Shri Jaind Kumar Jaiswal, Advocate
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 12.02.2025

(Assessment Year: 2017-18) Late Mrs. RenuGarg, vs. ITO, Ward 2(3)(5), (through her legal heir Mr. Apar Garg), Hapur. Moh. Pura Umrav Singh, Pilkhuwa, Hapur – 245 304 (Uttar Pradesh). (PAN :AJZPG0205F) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri Rajeev Khandelwal, CA Shri Gagan R Khandelwal, Advocate Shri Jaind Kumar Jaiswal, Advocate REVENUE BY :Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 12.02.2025 Date of Order : 09.04.2025 ORDER

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

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) 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.

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