Case Number: ITA 1450/DEL/2019
Appellant: Ashok Khurana, Delhi
Respondent: ITO, Ward-32(5), New Delhi
Assessment Year: 2014-15
Case Filed On: February 21, 2019
Order Type: Final Tribunal Order
Date of Order: October 28, 2022
Pronounced On: October 28, 2022
The appeal was filed by Ashok Khurana against the order dated January 30, 2019, passed by the Commissioner of Income Tax (Appeals)-11, New Delhi, for the assessment year 2014-15. The case revolves around a tax arrears dispute, specifically concerning the addition of Rs. 29,16,163/- made to the assessee’s returned income of Rs. 2,65,800/-. The addition was related to the sale of immovable property worth Rs. 30 lakhs, which was not declared in the return filed by the assessee.
The appellant, Ashok Khurana, located at B-3/21, Mianwali Nagar, Paschim Vihar, Delhi-110087, was represented by Sh. Manchanda, Advocate. The appellant argued that the CIT(A) erred in confirming the order on the basis of the remand report submitted by the Assessing Officer without providing a reasonable opportunity of being heard to the appellant.
The respondent, represented by Sh. Om Prakash, Sr. DR, contended that the remand report was considered and made available to the assessee. However, the assessee failed to address the same, and therefore, the CIT(A) restricted the addition to Rs. 26,47,917/- based on the available evidence.
The case was heard by Smt. Diva Singh, Judicial Member, of the Income Tax Appellate Tribunal, Delhi Bench ‘SMC’. The Tribunal noted that the assessee had moved an application seeking time but later withdrew it and argued the appeal. It was observed that the assessee had participated in the remand proceedings but failed to address the remand report before the CIT(A).
The Tribunal acknowledged that the remand report remained unaddressed due to the assessee’s non-appearance before the CIT(A). Given the circumstances, the Tribunal agreed to the appellant’s request for a remand to provide an opportunity to rebut the remand report.
The Tribunal restored the issue back to the file of the CIT(A) with a direction to pass a speaking order in accordance with the law, ensuring the assessee is given a reasonable opportunity of being heard. The Tribunal emphasized that the assessee should participate fully and fairly in the proceedings.
In the result, the appeal filed by Ashok Khurana was allowed for statistical purposes. The order was pronounced in the open court on October 28, 2022.
Signatories:
(DIVA SINGH) JUDICIAL MEMBER
Date: 28th October, 2022
Assistant Registrar: Neha, Sr. Private Secretary
Copy of the Order is forwarded to:
BY ORDER
Assistant Registrar, ITAT, New Delhi
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