Case Number: ITA 846/DEL/2021
Appellant: Chaturbhoj, Ghaziabad
Respondent: ITO WARD – 1(2), Ghaziabad
Assessment Year: 2009-10
Result: 2009-10
Case Filed on: 2021-07-12
Order Type: Final Tribunal Order
Date of Order: 2022-05-25
Pronounced on: 2022-05-25
This appeal was filed by Chaturbhoj, a resident of Ghaziabad, against the order dated 26.08.2009 passed by the Commissioner of Income-tax (Appeals)-Ghaziabad, for the assessment year 2009-10. The primary issue revolved around the confirmation of a reassessment order under sections 147/144 of the Income-tax Act, 1961, which the appellant claimed was issued without proper jurisdiction and compliance with mandatory conditions.
The appellant raised several grounds of appeal, summarized as follows:
The case was heard by the Delhi ‘SMC’ Bench of the Income Tax Appellate Tribunal (ITAT), with Shri Kul Bharat, Judicial Member, presiding over the matter. The hearing was held on 23.05.2022, and the order was pronounced on 25.05.2022.
No one appeared on behalf of the appellant at the hearing. The Tribunal noted that this was not the first instance of non-appearance by the appellant. Consequently, the Tribunal proceeded to decide the appeal based on the material available on record.
The Senior Departmental Representative (DR) acknowledged that the appeal was dismissed by the CIT(A) due to the wrong assessment year being mentioned. However, the DR conceded that the assessment order itself incorrectly mentioned the assessment year as 2008-09, whereas the correct assessment year was 2009-10.
The Tribunal found that the appeal was dismissed by the CIT(A) due to the incorrect assessment year mentioned in the assessment order. Considering the facts and circumstances, the Tribunal deemed it in the interest of justice to set aside the impugned order and remand the assessment back to the Assessing Officer for necessary rectification. The appellant was granted the liberty to represent his case before the Assessing Officer.
The Tribunal concluded that the assessment order should be rectified to reflect the correct assessment year, 2009-10. The grounds of appeal were allowed for statistical purposes, and the case was remanded back to the Assessing Officer.
The order pronounced in the open court on 25th May 2022 was as follows:
Order pronounced in the open court on 25th May 2022
Sd/- (KUL BHARAT)
JUDICIAL MEMBER
Date: 25th May 2022
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR: ITAT
Assistant Registrar, ITAT, New Delhi
Chaturbhoj vs ITO: Appeal Dismissal Due to Wrong Assessment Year – Final Tribunal Order
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