AKHIL KESHARISINH DALAL,MUMBAI vs. NFAC, DELHI

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ITA 1076/MUM/2024Status: DisposedITAT Mumbai06 June 2024AY 2017-18Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI SANDEEP SINGH KARHAIL, HON'BLE (Judicial Member)1 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not given adequate opportunity to be heard. Therefore, the case was restored to the file of the Ld. CIT(A). The assessee was directed to submit a reconciliation statement and update their email address, and the Ld. CIT(A) was directed to decide the issue afresh after providing a reasonable opportunity.

What were the facts?

The assessee preferred an appeal against the ex-parte order of the Ld. CIT(A) which confirmed the assessment without providing an adequate opportunity of being heard. The primary issue was the non-reconciliation of Form-26AS with the assessee's returned income.

What were the issues?

Whether the Ld. CIT(A) erred in passing an ex-parte order without affording a reasonable opportunity of being heard to the assessee, specifically concerning the reconciliation of Form-26AS with returned income.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI SANDEEP SINGH KARHAIL, HONBLEShri Nishit Gandhi Shri Harmesh Lal

For Appellant: Shri Nishit Gandhi

For Respondent: Shri Harmesh Lal

Pronounced: 06.06.2024

O R D E R PER NARENDRA KUMAR BILLAIYA (AM) 1. This appeal by the assessee is preferred against the order of the Learned Commissioner of Income-Tax (Appeals), Gwalior [hereinafter in short “Ld. CIT(A)”] dated 09.01.2024 pertaining to A.Y.2017-18.

The sum and substance of the grievance of the assessee is that the Ld. CIT(A) erred in confirming the assessment by an exparte order without offering reasonable and adequate opportunity of being heard.

(A.Y: 2017-18) Akhil Kesharisinh Dalal 3. Having heard the rival contentions, we have carefully perused the order of the Ld. CIT(A) qua the grounds taken before us. We find that the only quarrel is in respect of non-reconciliation of Form-26AS with the returned income of the assessee. Though there is mention of service of notice through E-Mail but it seems that adequate opportunity was not given to the assessee.

Considering the nature of grievance, we deem it fit to restore the issue to the file of the Ld. CIT(A). Assessee is directed to furnish complete reconciliation statement in support of his contentions and the assessee is also directed to furnish / update his E-Mail address and the Ld. CIT(A) is directed to decide the issue afresh, after affording a reasonable and adequate opportunity of heard to the assessee.

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

Order pronounced in the open court on 06th June, 2024.

Sd/- Sd/- (SANDEEP SINGH KARHAIL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 06.06.2024 Giridhar, Sr.PS

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