VIVEK KUMAR GARG,MEERUT vs. ITO WARD 1(2)(4), MEERUT
Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre. The Id. CIT(A) summarily rejected the assessee's appeal without issuing a speaking order, and the assessee had also failed to comply with notices from the Assessing Officer during the assessment proceedings.
Held
The Tribunal remanded the matter back to the Assessing Officer to re-examine the issues on merits and pass a de-novo order. The AO was also granted the liberty to initiate penalty proceedings under the Income Tax Act for the assessee's non-compliance with notices.
Key Issues
Whether the CIT(A) can summarily reject an appeal without a speaking order, and the implications of non-compliance with Assessing Officer's notices.
Sections Cited
Provisions of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’,
Before: Dr. B. R. R. Kumar, Sh. Sudhir Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, World Trade Centre, Nauroji Nagar, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 795/Del/2024 : Asstt. Year: 2017-18 Vivek Kumar Garg, Vs Income Tax Officer, 1, Shyam Gold Complex, Opp. Neel Ward-1(2)(4), Ki Gali, 144, Kanoon Gyan, Meerut, Meerut Uttar Pradesh-250002 (APPELLANT) (RESPONDENT) PAN No. AAHPV6021H Assessee by : Adjournment Application Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 23.07.2024 Date of Pronouncement: 29.07.2024
ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 21.12.2023.
Adjournment rejected.
On going through the record before us, we find that the appeal of the assessee has been summarily rejected by the ld. CIT(A) without passing any speaking order. We also find that the assessee has also not complied even before the Assessing Officer during the assessment proceedings. Hence, in the fitness of things, we deem it to be a fit case to remand the matter to
2 ITA No. 795/Del/2024 Vivek Kumar Garg the Assessing Officer to examine the issues in detail on merits and pass order de-novo. The AO would be at liberty to initiate penalty proceedings as per the provisions of the Income Tax Act in case of non-compliance to the notices issued.
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 29/07/2024.
Sd/- Sd/- (Sudhir Kumar) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 29/07/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR
