ASHOK KUMAR,GURGAON vs. ITO,WARD-1(5), GURGAON

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ITA 3710/DEL/2023Status: DisposedITAT Delhi05 March 2025AY 2012-13Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the matter required fresh adjudication at the AO's level. Therefore, the Tribunal remitted the issues back to the AO with directions to decide them afresh after giving adequate opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal against an assessment order passed under Section 147 r.w.s. 144 of the Income-tax Act. The assessee contended that the Assessing Officer (AO) passed the order without providing a proper opportunity to be heard. The Commissioner (Appeals) affirmed the AO's action.

What were the issues?

Whether the assessment order was passed without providing adequate opportunity of being heard to the assessee, and if so, whether the matter should be remanded for fresh adjudication.

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 R.R. Maurya, Advocate
For Respondent: Shri B.S. Anand, Sr. DR
Hearing: 05.03.2025

(Assessment Year: 2012-13) Ashok Kumar, vs. ITO, Ward 1 (5), House No.214, Naei Basti Ram Baag, Gurgaon. Badhahpur, Teekli Road, Gurgaon – 122 001 (Haryana). (PAN : BWLPK4322F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.R. Maurya, Advocate REVENUE BY : Shri B.S. Anand, Sr. DR Date of Hearing : 05.03.2025 Date of Order : 05.03.2025 O R D E R The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 03.11.2023 for the Assessment Year 2012-13.

2.

At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Ld. DR relied upon the order of the authorities below.

3. Considered the rival submissions and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires fresh adjudication at the level of the AO. Therefore, I remit back the issues 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, for which Ld. DR has no objection. Assessee is directed through his counsel to fully cooperate with the AO during the proceedings. I hold and direct accordingly.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 5th day of March, 2025.

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