ASHA NAGPAL,NEW DELHI vs. ITO WARD - 59(1), NEW DELHI

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ITA 200/DEL/2021Status: DisposedITAT Delhi11 August 2023AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not properly examine the service of the notice under section 143(2) from the assessment records. The case was set aside to the CIT(A) for a fresh adjudication, including consideration of additional evidence.

What were the facts?

The assessee appealed an order from the CIT(A). The primary issues raised were the validity of the notice under section 143(2) and the non-acceptance of additional evidence by the CIT(A).

What were the issues?

Whether the notice under section 143(2) was validly served and whether additional evidence should be admitted and considered by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: Sh. C. M. GargDr. B. R. R. Kumar

Hearing: 08.08.2023Pronounced: 11.08.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-23, New Delhi dated 06.12.2019.

2.

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 Asha Nagpal relation to provisions of Rule 46A and adjudicate the issue de novo.

3.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 11/08/2023.

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