PANKAJ NINDRA,FARIDABAD vs. ITO,WARD-2(3), FARIDABAD

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ITA 686/DEL/2023Status: DisposedITAT Delhi31 August 2023AY 2012-13Bench: SHRI CHANDRA MOHAN GARG (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for denovo reassessment. The assessee is to be given a due opportunity of hearing, and the Assessing Officer should not be influenced by previous orders.

What were the facts?

The assessee's appeal against an ex parte reassessment order was dismissed ex parte by the CIT(A). The Assessing Officer had passed the reassessment order under Section 144 read with Section 147 of the Income Tax Act.

What were the issues?

Whether the ex parte reassessment and appellate orders were passed without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: SMC: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG

Pronounced: 31.08.2023

ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC dated 26.12.2022 for AY 2012-13.

2.

At the very outset, I note that the ld. Senior DR, however, supported the orders of the authorities below but at the same time he did not controvert the factual position that the Assessing Officer has passed ex parte reassessment order on 05.11.2019 u/s. 144 r.w.s 147 of the Act and the ld. CIT(A) has also dismissed appeal of assessee ex parte qua appellant. The ld. Senior DR, on being asked by the bench, not controverting the submissions of ld. AR submitted that the Department has no serious objection if the matter is restored to the file of Assessing Officer for denovo framing of reassessment order after allowing due opportunity of hearing to the assessee. Accordingly, in view of above submissions the matter is restored to the file of Assessing Officer for afresh framing of denovo reassessment order after allowing due opportunity of hearing to the assessee and without being influenced from the earlier reassessment and first appellate order.

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