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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) which affirmed the action of the Assessing Officer. The assessment order was passed under Section 144/147 of the Income-tax Act without giving proper opportunity to the assessee.
Held
The Tribunal, considering the interest of justice, decided that a denovo assessment was required. The issues were remitted back to the Assessing Officer for a fresh decision after providing adequate opportunity of being heard to the assessee.
Key Issues
Whether the assessment order passed under Section 144/147 was valid without providing proper opportunity to the assessee.
Sections Cited
144, 147, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 26.10.2023 for the Assessment Year 2012-13.
At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 144/147 of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Ld. DR relied upon the orders of the authorities below.
Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of December, 2025 after the conclusion of the hearing.