PANKAJ NINDRA,FARIDABAD vs. ITO,WARD-2(3), FARIDABAD
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?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: SMC: NEW DELHI
Before: SHRI CHANDRA MOHAN GARG
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.
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.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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