Nitin Aggarwal (HUF) vs ACIT

(A) This appeal has been filed by the Assessee against impugned appellate order dated 30.09.2019 of Learned Commissioner of Income Tax (Appeals)-12, New Delhi [“Ld. CIT(A)”, for short] for Assessment Year 2011-12.

(B) In this case, assessment order was passed by the Assessing Officer (“AO” for short) on 28.12.2019 u/s 143(3) read with section 153A of Income Tax Act, wherein the assessee’s income was determined at Rs.23,61,265/- (Rounded off to Rs.23,61,270) as against returned income of Rs.2,02,490/-. In the aforesaid assessment order an amount of Rs.21,58,775/- was added to the assessee’s returned income, on account of undisclosed business income. The assessee’s appeal against aforesaid assessment order was dismissed by the Ld. CIT(A) vide aforesaid impugned appellate order dated 30.09.2019. Now this present appeal has been filed by the assessee in Income Tax Appellate Tribunal (“ITAT” for short) against the aforesaid impugned appellate order dated 30.09.2019 of Ld. CIT(A).

(C) At the time of hearing before us, the Ld. Counsel for the assessee vehemently contended that the Ld. CIT(A) passed an ex-parte order without giving reasonable opportunity to the assessee, in clear violation of principle of natural justice. He submitted that the issue in dispute in the present appeal may be set aside to the file of the Ld. CIT(A) for fresh order in accordance with law after providing reasonable opportunity to the assessee. The Ld. Commissioner of Income Tax, Departmental Representative (“Ld CIT-DR” for short) was in agreement with the submissions of the Ld. Counsel for the assessee. In view of the foregoing, and as representatives of both sides, Ld. Counsel for assessee as well as Ld. CIT-DR for Revenue; are in agreement, we set aside the impugned appellate order dated 30.09.2019 of the Ld. CIT(A) and set aside all the matters in dispute to the file of Ld. CIT(A) for fresh order in accordance with law after providing reasonable opportunity to the assessee. This appeal is thus disposed of in accordance with the aforesaid directions.

(D) In the result, for statistical purposes, the appeal is partly allowed.

This order was already pronounced orally on 30th June, 2022 in Open Court, in the presence of representatives of both sides, after conclusion of hearing. Now, this written order in writing is signed today on 01/07/2022.