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Facts
The assessee's appeals were filed against the order of the CIT(A) concerning assessment years 2015-16 and 2016-17. The assessee contended that the assessment order was passed without proper opportunity and that the CIT(A) wrongly dismissed the appeals despite additional evidence and an incomplete remand report.
Held
The Tribunal held that in the interest of justice, a denovo assessment was required. The matters were remitted back to the Assessing Officer to decide afresh after giving the assessee adequate opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without affording proper opportunity and considering additional evidence, necessitating a denovo assessment.
Sections Cited
144, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRIS.RIFAUR RAHMAN & SHRI VIMAL KUMAR
(Assessment Year: 2016-17) Dewan Chand, vs. DCIT, Circle 62 (1), S – 11, Greater Kailash – 2, New Delhi. New Delhi – 110 048. (PAN : AAIFM0046J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri T.P.S. Kang, Advocate Shri Kabir Singh, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 18.08.2025 Date of Order : 18.08.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
1. 1. These appeals are filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 06.07.2023 & 24.01.2024 for Assessment Years 2015-16 & 2016-17 respectively.
2. Since the issues are common and the appeals are connected, therefore, the same are heard together and being disposed off by this common order.
3. At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 144/143(3) of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee. He further submitted that in appeals before the ld. CIT (A), assessee has filed additional evidences before the ld. CIT (A) and the ld. CIT (A) called for remand report and receive incomplete remand report, however ld. CIT (A) proceeded to dismiss the appeals of the assessee based on the assessment record. Accordingly, he prayed that the appeals may be restored back to the Assessing Officer for fresh adjudication.
On the other hand, ld. DR relied upon the order of the authorities below.
Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 18th day of August, 2025 after the conclusion of the hearing.