Case Number: ITA 1554/DEL/2020
Appellant: Naveen Kumar Gupta, New Delhi
Respondent: ITO WARD – 34(2), New Delhi
Assessment Year: 2011-12
Result: Ex Parte Order Dismissed
Case Filed On: 2020-09-08
Order Type: Final Tribunal Order
Date of Order: 2021-05-20
Pronounced On: 2021-05-20
The case of Naveen Kumar Gupta vs ITO Ward-34(2), New Delhi pertains to the assessment year (AY) 2011-12. The appeal was filed by Naveen Kumar Gupta, challenging the ex parte order passed by the Income Tax Officer (ITO) Ward-34(2), New Delhi. The Income Tax Appellate Tribunal (ITAT), Delhi Bench SMC-1, adjudicated the appeal.
Naveen Kumar Gupta, an individual, did not file his return of income for AY 2011-12. NMS information indicated that the assessee had deposited cash of Rs. 22,50,000 in his savings bank account and had transactions in the Multi Commodity Exchange amounting to Rs. 1,16,06,11,460. The Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, 1961, to which the assessee responded by filing his return of income on 17th December 2018, declaring an income of Rs. 1,72,634. The AO completed the assessment, adding Rs. 22,50,000 as unexplained income, resulting in a total income of Rs. 24,22,634.
The Commissioner of Income Tax (Appeals) [CIT(A)] issued three notices to the assessee, who failed to appear. Consequently, the CIT(A) dismissed the appeal ex parte.
The ITAT Delhi Bench SMC-1, consisting of Shri R.K. Panda, Accountant Member, heard the case on 20th May 2021. The appellant was represented by Shri Ashok Kumar Taneja, Advocate, and the revenue was represented by Shri R.K. Gupta, Sr. DR.
The appellant’s counsel argued that the assessee did not receive the notices and, therefore, could not appear before the CIT(A). He requested that the case be remanded back to the CIT(A) for a fresh hearing, allowing the assessee to present his case.
The ITAT found merit in the appellant’s arguments. In the interest of justice, the Tribunal deemed it appropriate to restore the issue to the file of the CIT(A) for fresh adjudication. The Tribunal directed the CIT(A) to provide one final opportunity to the assessee to present his case. The assessee was also directed to appear before the CIT(A) and substantiate his claims. Failure to do so would allow the CIT(A) to pass an appropriate order as per law.
In conclusion, the ITAT Delhi Bench SMC-1 allowed the appeal filed by Naveen Kumar Gupta for statistical purposes. The case was remanded to the CIT(A) for fresh adjudication, providing the assessee an opportunity to present his case.
Order Pronounced in the Open Court on 20/05/2021:
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Signatures:
(R.K. Panda) – Accountant Member
Dated: 20th May 2021
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Naveen Kumar Gupta vs ITO Ward-34(2), New Delhi for AY 2011-12: Ex Parte Order Dismissed
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