RITU SARAF,LUDHIANA vs. ITO WARD 2(2), RISHI NAGAR LUDHIANA
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘B’, CHANDIGARH
BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER
& SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 826/CHD/2023
Ǔनधा[रण वष[ / Assessment Year : 2017-18
Ritu Saraf,
House No. 6833/22,
Street No. 7,
Mohar Singh Nagar,
Near CMC,
Ludhiana
बनाम
Vs.
The ITO,
Ward 2(2),
Rishi Nagar,
Ludhiana
èथायी लेखा सं./PAN NO: AMDPS1794A
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Physical Hearing )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Adj. Application)
राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाई कȧ तारȣख/Date of Hearing
:
03.03.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
04.03.2025
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 21.11.2023 of ld. Commissioner of Income
Tax, National Faceless Appeal Centre (NFAC) Delhi for A.Y.
2017-18. 2. Grounds of appeal filed by the Assessee is reproduced as under:
826-Chd-2023
Ritu Saraf, Ludhiana
“CIT National Faceless Appeal Centre Delhi has erred in confirming orders of ld. A.O. I have filed full response and every information called by the Assessing Officer, I never tried to avoid any digress the issue before Assessing Officer. I pray before you to admit my appeal.”
We find that the matter was fixed for hearing for today, i.e., 03.03.2025. Date of hearing was duly intimated to the Assessee through RPAD Notice issued. None appeared on behalf of the Assessee. However, an adjournment application was received on behalf of the Assessee. We have gone through the record and find that the matter may be proceeded with even in the absence of the Assessee. We have heard the ld. DR and we proceed to pass this order. 4. At the very outset, ld. DR pointed out that the assessment in this case was completed by the Assessing Officer u/s 144 of the Income Tax Act, 1961 (in short 'the Act'). The Assessee submitted before the CIT(A) that although she has submitted all the required details before the Assessing Officer but the Assessing Officer did not consider her submissions and passed an ex-parte order without taking into consideration the details and audited account filed by her. The ld. CIT(A) instead of asking for remand report from the Assessing Officer
826-Chd-2023
Ritu Saraf, Ludhiana on the submissions made by the Assessee, passed an order on the basis of facts brought on record in the assessment order by the Assessing Officer.
5. We are of this considered view that the submissions filed by the Assessee before the Assessing Officer have not been taken into consideration either by the A.O. or by the ld.
CIT(A), therefore, keeping in view the element of natural justice, we are of this view that the matter should be remanded back to the Assessing Officer for passing an order de novo, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the A.O.
All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
6. In the result, the Assessee’s appeal is allowed for statistical purposes.
Order pronounced on 04.03.2025. ( LALIET KUMAR )
Accountant Member
“आर.के.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
826-Chd-2023
Ritu Saraf, Ludhiana
अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order,
सहायक पंजीकार/