Before Sh. H.S. Sidhu, Judicial Member and Sh. Anadee Nath Misshra, Accountant Member
ITA No. 518/Del/2019 : Asstt. Year : 2013-14
Appellant: ITO, Ward-4(4), Gurgaon
Respondent: Birender Singh, Gurgaon
PAN No: FHLPS6435N
Date of Hearing: 23.08.2019
Date of Pronouncement: 28.08.2019
This appeal by the revenue pertains to the assessment year 2013-14 and is directed against the order passed by the Commissioner of Income Tax (Appeals), New Delhi.
The assessment order in this case was passed under section 144 of the Income Tax Act. The case was filed by the revenue due to discrepancies observed in the tax returns filed by the respondent, Birender Singh. The company had been struck off from the Registrar of Companies, and there were conflicts among the directors which led to non-representation before the tax authorities.
The ld. Authorized Representative (AR) for the respondent submitted that due to internal conflicts and the illness of one of the directors, Sh. Rakesh Sanon, the company could not participate effectively in the assessment proceedings. The AR requested that the matter be set aside to the Assessing Officer (AO) for a fresh assessment with the opportunity for the respondent to present complete details.
The ld. Departmental Representative (DR) did not object to the proposal for a remand but suggested that the case be sent back to the CIT(A) for further evaluation.
After hearing both parties and reviewing the material on record, the tribunal observed that the assessment order was indeed passed under section 144 due to the non-cooperation of the assessee, which was attributed to the reasonable causes stated. The tribunal found merit in the arguments presented by the respondent and decided to remit the case back to the Assessing Officer.
The Assessing Officer is directed to conduct a fresh assessment, providing sufficient opportunity for the respondent to present their case. The respondent is also directed to cooperate with the Assessing Officer and avoid unnecessary adjournments.
In conclusion, the appeal of the revenue is allowed for statistical purposes, and the case is remitted back to the Assessing Officer for a fresh assessment.
(Order pronounced in the Court on 28th day of August, 2019 at New Delhi)
Sd/-
(H.S. Sidhu)
Judicial Member
Sd/-
(Anadee Nath Misshra)
Accountant Member
Dated: 28/08/2019
Copy forwarded to:
ASSISTANT REGISTRAR
ITO, Ward-4(4) vs Birender Singh, Gurgaon – ITA 518/DEL/2019
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