RAJKUMAR,NEW DELHI vs. ITO,CIRCLE-5(3)(1), NOIDA

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ITA 1228/DEL/2023Status: DisposedITAT Delhi26 September 2023AY 2016-17Bench: SHRI N.K. BILLAIYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the NFAC should have provided a reasonable and adequate opportunity of being heard to the assessee. Therefore, the appeal is restored to the NFAC for a fresh decision.

What were the facts?

The assessee filed a revised return of income declaring Rs. 46,34,140/-, which was assessed at Rs. 2,48,05,338/-. The assessee's appeal before the NFAC was dismissed ex-parte as the assessee could not attend the proceedings.

What were the issues?

Whether the NFAC erred in confirming the assessment by an ex-parte order without affording a reasonable opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri Vivek Vardhan, Sr. DR
Hearing: 26.09.2023Pronounced: 26.09.2023

This appeal by the assessee is preferred against the order dated 23.02.2023 by NFAC, Delhi, pertaining to AY 2016-17.

2.

The sum and substance of the grievance of the assessee is that NFAC erred in confirming the assessment by an ex-parte order without affording a reasonable and adequate opportunity of being heard.

ITA No.-1228/Del/2023 Rajkumar 3. None appeared on behalf of the assessee inspite of notice. We decided to proceed it ex-parte.

4.

We have carefully perused the orders of the authorities below. The fact on records shows that the assessee originally filed his return of income declaring Nil income, which was subsequently revised at Rs. 46,34,140/-.

The revised return income was assessed at Rs. 2,48,05,338/-.

5.

The assessee challenged the assessment before the CIT(A), but for some reason could not attend the appellate proceedings and the NFAC proceeded ex-parte and dismissed the appeal.

6.

In our considered opinion, NFAC ought to have given a reasonable and adequate opportunity after serving the notice to the assessee. In the interest of justice and fair play, we restore this appeal to the files of the CIT(A) / NFAC with the direction to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee.

7.

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

ITA No.-1228/Del/2023 Rajkumar

Order pronounced in the open court on 26.09.2023.

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