RAHISH PAL SINGH (THROUGH LEGAL HEIR PREMLATA),GAUTAMBUDH NAGAR vs. ITO, WARD 3(2), GAUTAMBUDH NAGAR

PDF · subscribers
ITA 1546/DEL/2022Status: DisposedITAT Delhi30 August 2023AY 2012-13Bench: SHRI CHANDRA MOHAN GARG (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not provided with a due opportunity of hearing by the authorities below. Therefore, the matter was restored to the AO for fresh reassessment after providing due opportunity.

What were the facts?

The assessee's appeal was filed against an ex parte order passed by the CIT(A) for AY 2012-13. The AO had also passed an ex parte order under Section 144 read with Section 147.

What were the issues?

Whether the assessee was provided with a proper opportunity of hearing before the AO and CIT(A)? Whether the ex parte assessment orders were valid?

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Hearing: 30.08.2023

आदेश /O R D E R This appeal has been filed against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 27.04.2022 for AY 2012-13.

2.

At the very outset, I note that the Ld. Sr. DR, in all fairness, submitted that the Department has no serious objection if the matter is restored to the file of AO for re-framing of scrutiny assessment order.

I.T.A.No.1546/Del/2022

3.

On careful consideration of above submissions, we note that the AO passed ex parte order u/s 144 r.w.s. 147 of the I.T. Act, 1961 on 21.12.2019 and the Ld.CIT(A) also passed ex parte order on 27.04.2022. Thus, I have no hesitation to hold that the assessee has not provided due opportunity of hearing by the authorities below.

1.

Therefore, the matter is restored to the file of AO for afresh framing of reassessment order u/s 147/143(3) of the Act after allowing due opportunity of hearing to the assessee and without being influenced with the earlier assessment and first appellate order. Accordingly, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30/08/2023

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →