KASHIF MOHD KHAN,DELHI vs. ITO,WAARD-28(4), DELHI

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ITA 489/DEL/2025Status: DisposedITAT Delhi15 April 2025AY 2017-19Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)1 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 merit in the assessee's contention, considering the peculiar facts and the interest of justice. The matters were remitted back to the Assessing Officer for fresh consideration with adequate opportunity for the assessee to be heard.

What were the facts?

The assessee's appeals for assessment years 2012-13 and 2017-18 were filed against orders passed by NFAC, Delhi. The assessments were completed ex-parte. The assessee became aware of the order only recently due to the death of their Chartered Accountant.

What were the issues?

Whether the ex-parte assessment orders should be set aside due to the death of the assessee's Chartered Accountant and lack of adequate opportunity, and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH, HON’BLE

For Appellant: Shri Manibhandra Jain, AR
For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 15.04.2025Pronounced: 15.04.2025

BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT & 489/Del/2025 Asstt. Years : 2012-13 & 2017-18 Kashif Mohd Khan, vs. ITO, Ward 28(4), 180A/4, Zakir Nagar, New Delhi Okhla, New Delhi-25 (PAN: BDEPK6812Q) (Appellant) (Respondent) Appellant by : Shri Manibhandra Jain, AR Respondent by : Shri Sanjay Kumar, Sr. DR Date of Hearing 15.04.2025 Date of Pronouncement 15.04.2025 ORDER These appeals have been filed by the Assessee against the respective orders passed by the NFAC, Delhi for the assessment years 2012-13 & 2017-18.

2.

At the time of hearing, Ld. AR for the assessee has submitted that the assessee being an agriculturist and the assessment was completed exparte under section 144/147 of the Act and the appeal filed by the assssee was disposed of exparte due to death of the Chartered Accountant and the assessee only became aware of the Ld. CIT(A)’s order on 03.12.2024 after physical visit by the Department. Hence, he prayed that both the matters may be remitted back to the file of the Assessing officer for fresh consideration, after giving adequate opportunity of being heard. Ld. DR has no objection to this proposition.

3.

I have heard both the parties and perused the records. Upon careful consideration, I find considerable cogency in the contention of the Ld. AR that both the lower authorities have passed their respective exparte orders in both the matters, hence, in view of the peculiar facts and circumstances of the case and in the interest of justice, I remit back the issues in dispute 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 also directed to fully cooperate with the AO during the proceedings in both the cases.

4.

In the result, both the Assessee’s appeal are allowed for statistical purposes Order pronounced in the Open Court on 15.04.2025.

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