SANDHA AND ASSOCIATES PRIVATE LIMTIED,GURGAON vs. ITO,WARD-4(1), GURGAON

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ITA 3824/DEL/2024Status: DisposedITAT Delhi05 December 2024AY 2017-18Bench: SHRI VIKAS AWASTHY (Judicial Member), SMT. RENU JAUHRI (Accountant Member)3 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 that the CIT(A) dismissed the appeal ex-parte without any mention of notice or its service to the assessee. Consequently, the impugned order of the CIT(A) was set aside, and the appeal was restored for de novo adjudication, requiring the CIT(A) to provide a reasonable opportunity of making submissions to the assessee.

What were the facts?

The Assessing Officer rejected the assessee's books of account, determined net profit at 8% of total turnover, and assessed income at Rs. 55,69,219/-. The CIT(A) upheld this addition in an ex-parte proceeding, which the assessee contended was done without any notice.

What were the issues?

Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte without issuing a notice, and whether the matter should be remitted back for de novo adjudication with proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”, DELHI

Hearing: 05/12/2024

(A.Y.2017-18) Sandha And Associates P Ltd., D-92, Rose Wood City, Sector 49-50, Gurgaon, Haryana 122001 ...... अपीलाथ�/Appellant PAN: AAWCS-0417-N बनाम Vs. Income Tax Officer, Ward -4(1), HSIIDC Building, Vaniya Kunj, ..... �ितवादी/Respondent Udhyog Vihar, Phase V, Gurgoan 122001 अपीलाथ� �ारा/ Appellant by : Shri Samyak Jain, Advocate Ms. Priyanshi Agarwal, Chartered Accountant �ितवादी�ारा/Respondent by : Ms. Jaya Chaudhary, CIT(DR) सुनवाई क� ितिथ/ Date of hearing : 05/12/2024 घोषणा क� ितिथ/ Date of pronouncement : : 05/12/2024 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 24.06.2024, for assessment year 2017-18.

2.

Shri Samyak Jain, appearing on behalf of the assessee submitted that at the outset that the CIT(A) without any notice to the assessee has dismissed appeal of the assessee in an ex-parte proceedings. He prayed for restoring appeal back to the CIT(A).

3.

Per contra, Ms. Jaya Chaudhary supporting the impugned order prayed for dismissing appeal of the assessee.

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