DWARKA PRASAD SHARMA,KOTA vs. INCOME TAX OFFICER, DELHI

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR

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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1455/JPR/2024
fu/kZkj.ko"kZ@Assessment Year : 2016-17
Ward-2(1),
Kota.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BONPS2623R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Saurav Harsh, Adv.
jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl. CIT (Thr. V.C).

Mrs. Anita Rinesh, JCIT lquokbZ dh rkjh[k@Date of Hearing

:27/03/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/03/2025

vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .

On 29.3.2022, Assessing Officer, NFAC, Delhi, passed assessment order relating to the Assessment Year 2016-17, thereby made addition of Rs. 33,00,000/-having regard to Long Term Capital Gain to the assessee and computed total income of the assessee at Rs.44,44,940/-.
2. The assessee felt dissatisfied with the assessment order and as such challenged the same by way of appeal before Ld. CIT(A), NFAC, Delhi.

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Further, it has been pointed out that the assessee-appellant failed to participate even in the appellate proceedings despite notices, and as such,

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9. Records reveals that notice under section 148 of the Act was issued to the assessee on 30.3.2021; notices under section 142(1) were issued to the assessee on 22.6.2021 and 15.3.2022, but there was no response from the side of the assessee, what to say of filing of any details or documents.

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In the given situation, we deem it a fit case to burden the assessee with costs of Rs.8,000/- to be deposited in Prime Minister’s National Relief
Fund.
Result
16. As a result, this appeal is disposed of for statistical purposes, and while setting aside the impugned orders, the matter is remanded back to the files of Assessing Officer with the direction to make fresh assessment after providing only one opportunity to the assessee of being heard.

Assessee to produce receipts in proof of deposit of costs, before the Assessing Officer, before commencement of the proceedings on remand.

File of appeal be consigned to the record room after the needful is done by the office.

Order pronounced in the open court on 27/03/2025. ¼xxu xks;y½

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(GAGAN GOYAL)

(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 27/03/2025

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*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Dwarka Prasad Sharma, Kota.
2. izR;FkhZ@ The Respondent- ITO, Ward-2(1), Kota.
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 1455/JPR/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत