Smt Suprobha Behera Vs CIT (ITAT Delhi)
Delhi ITAT set aside the ex-parte appellate order & restored the matter to the file of CIT(A) for fresh adjudication. Tribunal noted that assessment u/s 153C, arising out of search on Alankit Group, was allegedly not served on the assessee through any valid mode & was received much later, whereupon the appeal was filed promptly. CIT(A) dismissed the appeal on the ground of delay & proceeded ex-parte, issuing only a single notice with an extremely short time gap. Holding that sufficient & effective opportunity of hearing was not granted & principles of natural justice were violated, ITAT directed CIT(A) to decide the appeal afresh on merits after affording reasonable opportunity. Appeal was allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 25.01.2024 pertaining to A.Y. 2017-18.
2. The grounds raised by the assessee read as under:
“That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in disposing of the appeal without granting the appellant a proper and effective opportunity of being heard, thereby violating the principles of natural justice.
2 That the order passed by the CIT(A) is bad in law and liable to be set aside as the appellant was neither given afforded sufficient time/opportunity to represent its case adequately. The appellate order has been passed in undue haste and in the absence of representation from the appellant, rendering it arbitrary and unsustainable m law
3. That on the facts and in the circumstances of the case, the appellant respectfully submits that the appeal has been Bled within the period prescribed under the Income Tax Act. 1961, and hence there is no delay in filing the same
4 That the Learned Commissioner of Income Tax (Appeals) erred in law and on facts in upholding the addition of 23,94,750 made by the Assessing Officer, which ought to have been deleted considering appreciate the legal position emerging from and rule of law laid down in various judicial pronouncements
5 The Appellant craves leave to add or amend any ground of appeal.”
3. Briefly stated, the facts of the case are that a search and seizure proceedings u/s 132 of the Income-tax Act, 1961 [the Act, for short] was carried out on the Alankit Group, Sh. Ashok K Agarwal, his son Ankit Agarwal and some of the close associates and key employees of Shri Alok K Agarwal on 18.10.2019. During the course of search, certain incriminating documents were found and seized to suggest that the searched person was engaged in providing accommodation entries to various parties including Shri Bhaskar Behera. Thereafter, notice u/s 153C of the Act was issued for the A.Ys 2010-11 to 2020-21.
