M/S. SAI BABA HABITAT PVT. LTD.,KARNAL vs. ITO, NEW DELHI

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ITA 1564/DEL/2017Status: DisposedITAT Delhi04 January 2019AY 2011-123 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 restored the assessment to the file of the Assessing Officer for fresh assessment. The assessee was directed to cooperate with the proceedings, failing which the Assessing Officer could proceed ex parte.

What were the facts?

The assessee's appeal was against an ex parte order passed by the Assessing Officer. The assessee claimed that no notice under Section 143(2) was served, preventing their appearance before the Assessing Officer.

What were the issues?

Whether the ex parte assessment order was valid when the assessee did not receive proper notice. The need for a fresh assessment with an opportunity for the assessee to be heard.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI

Before: SHRI G.D. AGRAWAL & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Aakash Meena, Adv
For Respondent: Ms Rinku Singh, Sr. DR
Hearing: 04.01.2019Pronounced: 04.01.2019

PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER :

1.

This appeal is preferred by the assessee against the order dated 19.01.2017 passed by the ld. CIT(A)-22 for assessment year 2011-12.

2.

The ld. AR at the outset submitted that the Assessing Officer had passed an ex parte order u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") on 5.3.2014. It was further submitted that the assessee could not appear before the Assessing Officer as no notice u/s 143(2) was served upon the assessee.

2.1 On a query from the bench, both the ld. AR as well as the ld. Sr. DR had no objection to the proposition that the matter be restored to the file of the Assessing Officer for re-framing the assessment afresh.

2.2 Accordingly, we restore the assessment to the file of the Assessing Officer to frame the assessment afresh after giving due opportunity to the assessee to present its case. We also direct the assessee to duly appear before the Assessing Officer when it is called upon by the Assessing Officer to do so and fully cooperate with the assessment proceedings, failing which the Assessing Officer shall be at liberty to proceed ex parte against the assessee as per law.

3.

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

Order pronounced in the open court on 04.01.2019.

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