SHARAD CHAND KARNWAL,BIJNOR vs. ITO WARD-3(1), NAJIBABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2020-21
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 2 | P a g e 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.
4. In the result, the Assessee’s appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 07.08.2025. (MAHAVIR SINGH)
VICE PRESIDENT
Date: 18.08.2025
SRBhatnaggar