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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. C. M. GargDr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 200/Del/2021: Asstt. Year: 2013-14 Asha Nagpal, Vs. Income Tax Officer, 108, Parmesh Business Centre, Plot No. Ward-59(1), 20, Community Centre, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. ADBPN0307K Assessee by: Sh. D. M. Singh, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 08.08.2023 Date of Pronouncement: 11.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-23, New Delhi dated 06.12.2019.
The assessee has taken the main issue of notice u/s 143(2) of the Act and also non-accepting the additional evidences filed before the ld. CIT(A). From the paragraph 6.2, we find that the ld. CIT(A) has not examined the Assessment Order regarding issue and service of notice u/s 143(2) of the Act from the records except relying on the first paragraph of the Assessment Order. Hence, we hereby set aside the issue to the file of the ld. CIT(A) to factually examine the issue of service of notice u/s 143(2) from the assessment records and also to consider the additional evidences filed by the assessee in
2 ITA No. 200/Del/2021 Asha Nagpal relation to provisions of Rule 46A and adjudicate the issue de novo.
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 11/08/2023.
Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/08/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR