In the Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi, the case ITA No. 1696/Del/2020 involved assessment for the year 2011-12.
Appellant: Santosh, 190-191, 2nd Floor, Pocket-2, Sector – 22, Rohini, New Delhi- 110085
Respondent: ITO Ward – 37(1), New Delhi
Order Type: Final Tribunal Order
Date of Order: 2023-02-02
Pronounced On: 2023-02-02
This appeal was filed by the assessee against the order dated 26.02.2020 of the Commissioner of Income Tax (Appeals)-Delhi relating to Assessment Year 2011-12.
The AO initiated reassessment proceedings based on cash deposits in the assessee’s savings bank account during FY 2010-11 relevant to AY 2011-12, totaling Rs. 53,36,216.
The ITAT found that the CIT(A) had dismissed the appeal ex parte without considering the merits, violating natural justice principles. Therefore, the ITAT set aside the CIT(A)’s order and directed re-adjudication after granting sufficient opportunity of hearing to the assessee. The grounds of the assessee were allowed for statistical purposes.
Order Pronounced in the Open Court on 02/02/2023.
Signed by:
Narender Kumar Choudhry, Judicial Member
Anil Chaturvedi, Accountant Member
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