INDRANIL DATTA,DELHI vs. INCOME TAX OFFICER, NEW DELHI

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ITA 805/DEL/2024Status: DisposedITAT Delhi10 May 2024AY 2016-17Bench: 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 Court on 10th MAY, 2024 (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 10/05/2024 R.N, Sr.ps (YOGESH KUMAR U.S.) (Judicial Member)3 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal found that the orders of the lower authorities were passed ex-parte and the grounds of appeal were not properly adjudicated. Therefore, the tribunal remanded the matter back to the Assessing Officer for de-novo adjudication, directing the Assessing Officer to provide a fresh opportunity of being heard to the assessee and pass a fresh assessment order, with the assessee cooperating in the proceedings.

What were the facts?

The assessee appealed against an ex-parte order by the CIT(A) for Assessment Year 2016-17. It was contended that both the CIT(A) and the Assessing Officer passed orders without affording a sufficient opportunity of being heard to the assessee, leading to a violation of natural justice and additions made in the absence of submissions.

What were the issues?

Violation of principles of natural justice due to ex-parte orders by lower authorities without affording an opportunity of being heard 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’ SMC’: NEW DELHI

For Appellant: Adv & Ms

Hearing: 08/05/2024Pronounced: 10/05/2024

ORDER PER YOGESH KUMAR U.S.JM:

This appeal is filed by the Assessee against the order of Office of the Commissioner of Income Tax Appeal, Addl/JCIT(A)-1, Coimbatore, [“Ld. CIT(A)”, for short], dated 27/12/2023 for the Assessment Year 2016-17.

The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) 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. The Assessee has also not furnished the explanation to the query of the Assessee and the addition was made in the absence of the submissions of the Assessee. In view of the above 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 an opportunity of being heard to the assessee and pass fresh

Indranil Datta Vs. ITO 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.

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