SUSHMA TYAGI,GHAZIABAD vs. ITO, WARD -2(2)(3), GHAZIABAD

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ITA 2128/DEL/2023Status: DisposedITAT Delhi15 May 2024AY 2012-2013Bench: the A.O. In view of the above facts and circumstances, we deem it fit to remand the issue to the file of the Ld. A.O. for de-novo adjudication with a direction to the Ld. A.O. to provide opportunity of being heard to the assessee and pass fresh Assessment Order. The assessee is also directed to cooperate with the Assessment Proceedings before the A.O. Ordered accordingly. 5. In the result, the Appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in open C4 pages

AI SummaryPartly Allowed

Facts

The assessee appealed against an NFAC order for AY 2012-13, contending that the CIT(A) passed an ex-parte order without hearing them, violating principles of natural justice. It was also submitted that the A.O. did not provide sufficient opportunity to present the case, seeking a remand for fresh adjudication.

Held

The tribunal observed that the CIT(A) had passed an ex-parte order and the A.O. had not provided sufficient opportunity of hearing to the assessee. Consequently, the tribunal decided to remand the matter to the A.O. for a de-novo adjudication, with a direction to provide a proper opportunity of being heard to the assessee.

Key Issues

Whether the ex-parte order by the CIT(A) and lack of opportunity of hearing by the A.O. violated principles of natural justice, warranting a remand for fresh adjudication.

Sections Cited

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Income Tax Appellate Tribunal, DELHI BENCH’ G’: NEW DELHI

For Appellant: Shri Akhilesh Kumar, Adv & Sh

For Respondent: Shri Anuj Garg, Sr. DR

Hearing: 09/05/2024Pronounced: 15/05/2024

ORDER PER YOGESH KUMAR U.S.JM:

This appeal is filed by the Assessee against the order of Income Tax Department/National Faceless Appeal Centre (‘NFAC’ for short), dated 10/06/2022 for the Assessment Year 2012-13. has passed ex-parte order without hearing the Assessee which is in violation of principles of natural justice. Further submitted that, even the Ld. A.O. has also passed the Assessment Order without affording sufficient opportunity to put forth his case, therefore, sought for an opportunity of being heard to the assessee by remanding the matter to the file of the A.O. for fresh adjudication.

Per contra, the Ld. Departmental Representative relying on the order of the Lower Authorities sought for dismissal of the Appeal filed by the assessee.

Heard the parties and perused the material. The order impugned of the Ld. CIT(A) has been passed ex-parte without hearing the assessee. The Grounds of appeal of the assessee has not been properly adjudicated by the Ld. CIT(A) while dismissing the Appeal. Further, the Assessee's Representative contended that no sufficient opportunity has been provided to the Assessee to put forth the case of the Assessee before the A.O. In view of the above facts and circumstances, we deem it fit to remand the issue to the Ld. A.O. to provide opportunity of being heard to the assessee and pass fresh Assessment Order. The assessee is also directed to cooperate with the Assessment Proceedings before the A.O. Ordered accordingly.

In the result, the Appeal filed by the assessee is partly allowed for statistical purpose.