SURENDER GUPTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59(1), DELHI, DELHI

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ITA 2843/DEL/2023Status: DisposedITAT Delhi15 July 2024AY 2016-17Bench: Ld. NFAC, there was no appearance by the assessee or by his Ld. Authorized Representative ("AR") of the assessee. No written submissions were even filed before Ld. NFAC by the assessee. Before us, Ld.AR of the assessee prayed for one more opportunity to be granted to the assessee for an effective representation for the case. Ld. Sr. Departmental Representative (Ld. Sr.DR) for the Revenue stated that no representation was being made even before the Ld. AO by the assessee in the instant appea3 pages

AI SummaryRemanded

Facts

The assessee filed three appeals against assessment orders for AYs 2011-12, 2016-17, and 2017-18, which were passed ex-parte under section 144 of the Income Tax Act. The assessee contended that adequate opportunity of being heard was not granted by the authorities due to personal difficulties, leading to only general replies and no appearances before the Ld.AO or Ld. NFAC.

Held

The tribunal, after hearing both parties and noting the best judgment assessment, decided to restore all three appeals to the file of the Ld. AO for *de novo* adjudication. It directed that the assessee be given a reasonable opportunity of being heard in accordance with the law.

Key Issues

Whether the best judgment assessments passed ex-parte without providing adequate opportunity of being heard to the assessee should be restored for *de novo* adjudication.

Sections Cited

Section 144 of the Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M.BALAGANESH

For Appellant: Shri Pranshu Singhal, CA

For Respondent: Shri Dharm Veer Singh, CIT DR

Hearing: 15.07.2024Pronounced: 15.07.2024

& 2843/Del/2023 [Assessment Years : 2011-12, 2016-17] Surender Gupta, vs ACIT, Shop No-12, The Diamond Mall, Circle-59(1), Ground Floor, Opp Mohan Ghee Delhi-110001. Enterprises, Gurudwara Road, Karol Bagh, New Delhi-110005 PAN-AAYPG1109N APPELLANT RESPONDENT Appellant by Shri Pranshu Singhal, CA Respondent by Shri Dharm Veer Singh, CIT DR Date of Hearing 15.07.2024 Date of Pronouncement 15.07.2024 ORDER PER M.BALAGANESH, AM : These three appeals filed by the assessee are directed against the separate orders passed by Ld. Commissioner of Income Tax (Appeals) [“Ld CIT(A)”], Ld. National Faceless Appeal Centre [“Ld. NFAC”], Delhi, all dated 10.08.2023 for the assessment years 2017-18, 2011-12 & 2016-17 respectively. Identical issues are involved in these appeals hence, we taken up together and disposed off all three appeals filed by the assessee, by this common order for the sake of convenience.

Though, the assessee has raised several grounds of appeal, we find that there is preliminary ground raised by the assessee, stating that adequate opportunity of being heard had not been granted to the assessee by the authorities.

We have heard both the parties and perused the material available on record. We find that the assessment was completed by Ld. Assessing Officer [“Ld.AO”] u/s 144 of the Income Tax Act, 1961 [“the Act”], as only general reply was filed by the assessee and no specific replies were filed due to personal difficulty and family disputes faced by the assessee during that time. Even before Ld. NFAC, there was no appearance by the assessee or by his Ld. Authorized Representative (“AR”) of the assessee. No written submissions were even filed before Ld. NFAC by the assessee. Before us, Ld.AR of the assessee prayed for one more opportunity to be granted to the assessee for an effective representation for the case. Ld. Sr. Departmental Representative (Ld. Sr.DR) for the Revenue stated that no representation was being made even before the Ld. AO by the assessee in the instant appeals hence, it would be advisable for restoring of the appeals to the file of Ld.AO.