SHARAD CHAND KARNWAL,BIJNOR vs. ITO WARD-3(1), NAJIBABAD

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ITA 3987/DEL/2025Status: DisposedITAT Delhi18 August 2025AY 2020-21Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order violated the principle of natural justice by not affording adequate opportunity. Therefore, the issues were remitted back to the CIT(A)/NFAC to decide them afresh after giving the assessee a proper hearing.

What were the facts?

The assessee's appeal emanates from an order of the National Faceless Appeal Centre (NFAC). The assessee contended that the CIT(A) passed the order without providing a reasonable opportunity for hearing, as their request for adjournment to collect Excise Duty challans was denied and the order was passed prematurely.

What were the issues?

Whether the CIT(A) order was passed in violation of the principles of natural justice by not affording adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI

Hearing: 07.08.2025Pronounced: 07.08.2025

Asstt. Year : 2020-21 SHARAD CHAND KARNWAL, VS. ITO, WARD-3(1), 1, MOH QUILA, NAJIBABAD-1 AFZALGARH, DISTRICT BIJNOR-246747 UTTAR PRADESH (PAN: AFOPK8210K) (Appellant) (Respondent) Appellant by : Sh. Aditya Raj Singh, Adv. Respondent by : Sh. Sangeet Bansal, Sr. DR. Date of Hearing 07.08.2025 Date of Pronouncement 07.08.2025 ORDER This appeal by the assessee is emanating from the order of the National Faceless Appeal Centre, Delhi dated 25.04.2025 relating to assessment year 2020-21.

2.

Heard the rival contentions and perused the relevant records.

3.

Upon careful consideration, I find that it was the contention of the assessee made in the grounds of appeal that Ld. CIT(A) was not justified in passing the order without affording a reasonable opportunity to the assessee. The assessee had moved an application dated 08.04.2025 requesting for adjournment of hearing of appeal upto 30.04.2025 since the assessee was in the process of collection of Challan of Excise Duty, however, the order impugned order was passed on 25.04.2025 thereby violating the principle of natural justice. In view of the aforesaid factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the Ld. CIT(A)/NFAC with the directions to decide the issues on merits afresh, after giving adequate opportunity of being heard to the assessee, by passing a speaking order, in accordance with law, for which ld. DR has no objection. I hold and direct accordingly. However, the assessee is directed through his Ld.AR to fully cooperate with the Ld. CIT(A) in the proceedings before him.

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