TEJPAL,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

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ITA 3172/DEL/2023Status: HeardITAT Delhi15 February 2024AY 2012-13Bench: Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra (Judicial Member)2 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 directed the CIT(A) to verify the validity of the ITR filed by the assessee from the department's records. Upon verification, the CIT(A) is to admit the appeal and adjudicate the grounds after providing an opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal against an order of the National Faceless Appeal Centre (NFAC) dated 14.09.2023. The CIT(A) had not admitted this appeal, invoking Section 249(4)(b) of the Income Tax Act, despite the assessee's counsel submitting a copy of the ITR filed on 05.12.2019.

What were the issues?

Whether the CIT(A) was justified in not admitting the appeal under Section 249(4)(b) without verifying the ITR filing, and whether the appeal should be admitted for adjudication.

Which sections of the Income-tax Act were involved?

Section 249(4)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: Dr. B. R. R. KumarMs. Astha Chandra

Hearing: 14.02.2024Pronounced: 15.02.2024

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 14.09.2023. 2. The appeal of the assessee has not been admitted by the ld. CIT(A) invoking the provisions of Section 249(4)(b), while the ld. Counsel of the assessee filed copy of the ITR filed by the assessee on 05.12.2019. The ld. CIT(A) shall go through this fact and verify from the records of the department about the validity of the return filed, then admit the appeal and to adjudicate the grounds after affording an opportunity of being heard to the assessee. 2 Tejpal

3.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 15/02/2024. (Ashta Chandra) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 15/02/2024 *Subodh Kumar, Sr. PS*

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