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Facts
The assessee filed an appeal against an order passed u/s 143(3) r.w.s. 147 of the Income Tax Act. The ld. CIT(A) allegedly erred by not considering all submissions made by the assessee, specifically overlooking submissions dated 05.02.2021 and 04.05.2022 while only taking into account those from 31.08.2022 and 11.11.2022.
Held
The Tribunal restored the issue to the file of the CIT(A) with a direction to consider all submissions and evidences filed by the assessee and pass a fresh order. The appeal was allowed for statistical purposes only.
Key Issues
Whether the CIT(A) erred by not considering all relevant submissions and evidences filed by the assessee during the appeal proceedings.
Sections Cited
143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI ANUBHAV SHARMA
BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Ankit Chaudhary, Vs ITO, C/o Ashish Agarwal, Advocate, Ward 3(1)(2), Raj Complex, Arya Samaj Road, Muzaffarnagar. Muzaffarnagar, Uttar Pradesh - 251001. PAN: AGZPC0818R (Appellant) (Respondent) Assessee by : Shri Prem Prakash, & Shri Ashish Agarwal, Advocates Revenue by : Shri R.K. Meena, Sr. DR Date of Hearing : 05.12.2023 Date of Pronouncement : 05.12.2023 ORDER
PER ANUBHAV SHARMA, JM:
This is appeal preferred by the Assessee against the order dated 14.12.2022 of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.CIT(A), Muzaffarnagar/10148/2019-20 arising out of the appeal before it against the order dated 03.12.2019 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-1(1), Muzaffarnagar (hereinafter referred to as the Ld. AO).
Heard and perused the record. At the time of hearing, it was pointed out by the ld. AR that the ld.CIT(A) has erred in not considering the submissions of the assessee filed on 05.02.2021 and 04.05.2022 and the submissions of 31.08.2022 only were taken into consideration. It comes up that in para 4.2, the ld. CIT(A) mentions that the submissions dated 31.08.2022 and 11.11.2022 have been filed which have been considered.
In the light of the aforesaid, the issue is restored to the file of the ld.CIT(A) to consider the submissions of the assessee along with evidences filed and pass a fresh order.
In the result, the appeal of the assessee is allowed for statistical purposes only.