VIKASH CHAUDHARY,GHAZIABAD vs. ITO WARD - 2(5), NOIDA

ITA 1821/DEL/2020Status: DisposedITAT Delhi06 April 2023AY 2010-115 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed paid the requisite fees for filing the appeal, making the CIT(A)'s observation erroneous. The Tribunal restored the appeal to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) against an assessment order that included long-term capital gains and additions under Section 69. The CIT(A) dismissed the appeal solely on the grounds of non-compliance with Section 249(1)(a) regarding appeal fees.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on the technical ground of non-payment of fees without verifying the facts, and whether the reassessment proceedings were valid.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 144,Section 249(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH : “H” NEW DELHI ]

Before: ANIL KUMAR CHATURVEDI & SH. YOGESH KUMAR U.S.

For Appellant: Shri Madhav Kapur, Adv, Ms. Sangeeta Yadav, Sr D
Hearing: 29.03.2023Pronounced: 06.04.2023

PER YOGESH KUMAR U.S., JM

This appeal is filed by the assessee against the order dated 30/08/2018

of the ld. Commissioner of Income Tax (Appeals)-1 (hereinafter referred to CIT

(Appeals) New Delhi, for assessment year 2010-11. 2

2.

The assessee has raised the following grounds of appeal:-

“1. That on the facts in the circumstance of the case and law, the very initiation under section 148 is beyond the juri iction of Ld. AO which makes the entire reassessment proceeding illegal and void- ab-initio.

2.

That on the facts in the circumstance of the case and law, the impugned order of Ld. CIT(A) is illegal

The order continues below.

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