PARMOD GUPTA,DELHI vs. ITO, WARD 40(4), DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal held that the ex-parte order and the dismissal for non-prosecution without adjudication were improper. To avoid multiplicity of proceedings, the matter was restored to the AO for a fresh assessment.
What were the facts?
The Assessing Officer (AO) passed an ex-parte assessment order under Section 144 read with Section 147 of the Income Tax Act. The assessee's appeal before the CIT(A) was dismissed for non-prosecution without adjudicating the grounds raised.
What were the issues?
Whether an ex-parte assessment order passed by the AO and the subsequent dismissal of appeal by CIT(A) for non-prosecution without adjudication are valid.
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
Date of Hearing : 08.05.2023 Date of Pronouncement : 11.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M.
This appeal filed by the assessee is directed against the order dated 30.04.2023 of the Ld. NFAC, New Delhi, relating to Assessment Year 2010-11. 2. The learned Senior DR agreed to the submission of the learned AR that the AO has passed ex-parte order u/s. 144 r.w.s. 147 of the Income Tax Act 1961 and Ld. CIT(A) has dismissed the appeal of assessee on account of non-prosecution of appeal without adjudicating the grounds raised by the assessee in form no. 35 of first appeal. The learned Senior DR submitted that the Department has no serious objection if the matter restored to the file of AO for denovo framing of assessment order.
3. On careful consideration of above submissions, I am of the view that the AO has passed ex-parte order and Ld. CIT(A) has dismissed the appeal of assessee on account of non-prosecution without adjudicating the ground of assessee raised in form no.
In view of above to avoid multiplicity of proceedings the matter is restored to the file of AO for framing denovo assessment order after allowing due opportunity of hearing to the assessee and without being influenced from the earlier assessment and first appellate order. In the result, orders of the authorities below are set aside and the appeal is allowed for statistical purposes with the direction to the AO as given hereinabove.
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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