MALTI SHARMA,ALLAHABAD vs. INCOME TAX OFFICER, WARD-1(4), GHAZIABAD

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ITA 4411/DEL/2024Status: DisposedITAT Delhi21 March 2025AY 2012-13Bench: SHRI M. BALAGANESH (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the NFAC passed an ex-parte order without adjudicating on merits. For fairness, the appeal was restored to the AO for de novo adjudication, with a direction to provide the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal arose from an ex-parte order passed by the NFAC, which in turn was based on an ex-parte assessment order passed by the AO. The assessee contended that notices were sent to an incorrect email ID.

What were the issues?

Whether the NFAC was justified in passing an ex-parte order without adjudicating the issue on merits, and whether the assessment order was rightly framed ex-parte without securing the assessee's presence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI

For Appellant: Shri Ashish Bansal, Adv
For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 13/02/2025Pronounced: 21/03/2025

O R D E R

1.

The appeal in AY 2012-13 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2023- 24/1063461033(1) dated 27.03.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 20.12.2019 (hereinafter referred to as ‘the Act’) by ITO, Ward-2(1)(4), Ghaziabad (hereinafter referred to as ‘ld. AO’).

2.

The preliminary issue to be decided in this appeal is as to whether the Learned NFAC was justified in passing an exparte order in the facts and circumstances of the instant case.

3.

I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. The Learned AR before us stated that the notices were sent in Email to a different mail ID other than that Page | 1 mentioned in Form No.

35.

Even the assessment order was framed exparte without securing the presence of the assessee. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to the file of ld AO for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld AO for expeditious disposal of the set aside assessment by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 21/03/2025.

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