Case Number: ITA 5605/DEL/2019
Appellant: Chander Bhan Sharma, Faridabad
Respondent: ITO Ward 1(2), Faridabad
Assessment Year: 2010-11
Case Filed On: 2019-06-27
Order Type: Final Tribunal Order
Date of Order: 2019-07-08
Pronounced On: 2019-07-08
This case involves an appeal filed by Chander Bhan Sharma against the order of the Income Tax Officer (ITO) Ward 1(2), Faridabad. The appeal was filed on 2019-06-27, and the order was pronounced on 2019-07-08. The primary issue in this case was related to the outstanding demand of Rs. 15,21,660 for the assessment year 2010-11.
Chander Bhan Sharma, the appellant, is a resident of Faridabad. He filed an appeal against the assessment order passed by the ITO Ward 1(2), Faridabad, for the assessment year 2010-11. The assessment order was passed under section 144 read with section 147 of the Income Tax Act, 1961.
Chander Bhan Sharma filed a Stay Application (S.A. No. 721/DEL/2019) seeking a stay on the outstanding demand of Rs. 15,21,660. The Tribunal heard both parties on the Stay Application. The appellant, represented by Shri Hari Om Thakur, Advocate, could not establish a strong case for granting a stay on the outstanding demand. The Revenue was represented by Shri S.L. Anuragi, Sr. DR.
The Tribunal noted that the order passed by the CIT(A) was an ex-parte order without giving sufficient opportunity to the assessee. The assessment order passed by the AO was also under section 144 of the Income Tax Act, 1961, read with section 147. Both parties agreed that the Stay Application should be dismissed and the order passed by the CIT(A) should be set aside and remanded for fresh adjudication.
The Tribunal directed the appellant to appear before the CIT(A) on 01.08.2019 at 10.00 AM to represent his case. The CIT(A) was also directed to decide the issues in dispute after giving adequate opportunity of being heard to the appellant.
The Tribunal dismissed the Stay Application No. 721/DEL/2019 and allowed the Main ITA No. 5605/DEL/2019 (AY 2010-11) for statistical purposes. The case was remanded to the CIT(A) for fresh adjudication, ensuring that adequate opportunity is provided to the appellant to present his case.
Order pronounced on this 08th day of July, 2019.
Signed by:
(H.S. SIDHU) JUDICIAL MEMBER
Date: 08th July, 2019
Copy forwarded to:
Assistant Registrar, ITAT, New Delhi
Chander Bhan Sharma vs ITO Ward 1(2), Faridabad – Demand Dispute
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