Ajay Kumar Vs ITO (ITAT Delhi)
Assessee’s appeal arose from reassessment completed u/s 147 r.w.s. 144B, which was confirmed by CIT(A), NFAC due to non-filing of submissions & repeated adjournments sought by Assessee. Before ITAT, none appeared for Assessee, while Revenue supported lower orders.
ITAT held that though Assessee failed to file submissions before CIT(A), substantive justice cannot be defeated merely due to non-appearance or procedural lapse. Tribunal observed that confirmation of additions without adjudication on merits would cause prejudice. Accordingly, ITAT set aside CIT(A)’s order & restored the matter back to CIT(A) for fresh adjudication in accordance with law, after granting proper opportunity of hearing. Assessee was directed to cooperate & file necessary evidences. Appeal was partly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
The present appeal is filed by assessee against the order dated 12.01.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2015-16/10113136 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 16.03.2022 passed u/s 147 read with section 144B of the Act pertaining to assessment year 2016-17.
2. At the time of hearing, no one attended the proceedings on behalf of the assessee. However, the Revenue is represented by Ld. Sr. DR who supports the orders of lower authorities and requested for the confirmation of the same.
