KARTAR SINGH S/O SHRI GYAN CHAND,DANKAUR vs. ITO,WARD-2(1), NOIDA

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ITA 131/DEL/2023Status: DisposedITAT Delhi08 May 2023AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the AO for a de novo assessment order. The assessee was to be given a due opportunity of hearing.

What were the facts?

The Assessing Officer (AO) passed an ex-parte order under Section 147/144, and the CIT(A) dismissed the assessee's appeal without adjudicating the grounds. The Revenue agreed that the matter could be restored to the AO for a fresh assessment.

What were the issues?

Whether the ex-parte assessment order passed by the AO and the subsequent dismissal by the CIT(A) were justified without providing the assessee with a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: Shri C.M. Garg

For Appellant: Shri Tarun Tulsani, AR
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 06/04/2023Pronounced: 08/05/2023

O R D E R PER C. M. GARG, J. M.:

1. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre, Delhi dated 24.11.2022 for AY 2010-11.

2. The ld Sr. DR agreed to the contention of the ld AR of the assessee that the AO has passed ex parte order u/s 147/144 of the Income Tax Act, 1961 and the ld CIT(A) has also dismissed the appeal of the assessee without adjudicating the grounds of assessee raised in Form No.

35. The ld Sr. DR in all fairness agreed that if it is found just and proper then the department has no objection if the matter be restored to the file of AO for framing de novo assessment order.

3. In view of the above, the matter is restored to the file of the AO for final de novo assessment order after allowing due opportunity of hearing to the assessee.

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