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Facts
The assessee appealed against an order of the Ld. CIT(A) which affirmed the assessment order passed by the Assessing Officer (AO) under Section 147 r.w.s. 144 of the Income-tax Act, 1961. The assessee contended that the AO did not provide adequate opportunity to be heard.
Held
The Tribunal, considering the submissions and the interest of justice, found that a denovo assessment was necessary. The matter was remitted back to the Assessing Officer with directions to decide the issues afresh after providing an adequate opportunity of being heard to the assessee.
Key Issues
Whether the assessment order passed by the AO under Section 147 without providing adequate opportunity to the assessee is sustainable. Whether a denovo assessment is required in the interest of justice.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year: 2014-15) Madan Lal Garg, vs. ITO, Ward 2 (4), Shop No.32, Opp. Maruti Gate No.2, Gurgaon. Gurgaon Old Delhi Road, Gurgaon – 122 001 (Haryana). (PAN : AIDPG4403E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Rai, CA REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 11.11.2025 Date of Order : 11.11.2025 O R D E R
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 29.02.2025 for the Assessment Year 2014-15. At the outset, it was submitted by the ld. AR for the assessee that 2. Assessing Officer has passed the assessment order under section 147 r.w.s. 144 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 order of the authorities below. Considered the rival submissions and perused the material on record. Upon 3. 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 through his counsel 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 11th day of November, 2025 after the conclusion of the hearing.