PREETAM SINGH,NEW DELHI vs. ITO,WARD-2(1), GHAZIABAD

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ITA 2546/DEL/2022Status: DisposedITAT Delhi04 December 2023AY 2010-11Bench: SH. N. K. BILLAIYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the AO, directing a fresh decision after affording a reasonable opportunity of hearing to the assessee. The assessee was also directed to present their case with supporting evidence.

What were the facts?

The assessee's appeal against the reassessment order for AY 2010-11 was dismissed ex-parte. The assessee's counsel requested a fresh opportunity before the AO, as proceedings could not be attended previously.

What were the issues?

The primary issues were the validity of reassessment proceedings initiated under Section 148 and the addition made under Section 68 without proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 148,Section 68

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

For Appellant: Ms. Tanya, Advocate
Hearing: 04/12/2023Pronounced: 04/12/2023

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2010-11 Preetam Singh Vs. ITO D-18, 1st Floor, Nizamuddin Ward- 2 (1) East, New Delhi-110013 Ghaziabad PAN No.DRCPS8794F (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Tiwari, Advocate Ms. Tanya, Advocate Sh. Jaind, Advocate Respondent by Sh. Vivek Vardhan, Sr DR Date of hearing: 04/12/2023 Date of Pronouncement: 04/12/2023 ORDER

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT(A), Ghaziabad dated 26.03.2019 pertaining to A.Y.2010- 11.

2.

The grievance of the assessee read as under :- 1. That the Reassessment proceedings initiated by the Ld. AO for A.Y. 2010-2011 vide Notice u/s 148 dated 30.03.2017 are without jurisdiction and thus liable to be set aside.

2. That the Ld. AO erred in issuing notice u/s 148 without proper application of mind and without conducting independent inquiry.

3. That the Ld. AO and Ld. CIT(A) erred in Completing Re- assessment against the Appellant for Assessment Year 2010-2011 at Total Income Rs.52,76,150/- without affording reasonable opportunity to the Appellant.

4. That the action of Ld. CIT(A) in confirming the addition made by Ld. AO to the amount of Rs. 52, 76, 150 under section 68 of the Income Tax Act, 1961, is bad in law and facts of the case.

3.

At the very outset, the Counsel for the assessee stated that the appeal of the assessee has been dismissed exparte. The Counsel further pointed out that even before the AO the proceeding could not be attended and prayed for a fresh opportunity.

4.

The DR fairly conceded to this.

5.

Considering the facts and the submissions of the case. In the interest of justice and fair play we restore this issue to the files of the AO. The AO is directed to decide the issue afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. The assessee is also directed to avail the opportunity and present his case with supporting evidences.

6.

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

7.

Decision announced in the open court on 04.12.2023.

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