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Facts
The assessee preferred appeals against orders of the CIT(A) which had dismissed the appeals. The assessee contended that their request for adjournment was not considered and they were not given an opportunity of hearing. The impugned orders were passed by the DCIT under Section 153C r.w.s. 143(3) and Section 143(3) of the Income Tax Act, 1961.
Held
The Tribunal found that the CIT(A) order did not mention how the assessee was informed of the hearing, nor did it refer to any adjournment application made by the assessee. Therefore, the Tribunal held that the grounds raised by the assessee concerning the lack of opportunity for hearing were sustained.
Key Issues
Whether the CIT(A) erred by dismissing the appeal without affording an opportunity of hearing to the assessee and considering their request for adjournment.
Sections Cited
153C, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
ORDER PER ANUBHAV SHARMA, JM: These appeals are preferred by the assessee against the orders dated 20.12.2024 of the Commissioner of Income-tax (Appeals)-30, New Delhi (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in Appeals No.30/10357/2017-18, No.30/10597/2018-19 and No.30/10122/2020-21 arising out of the appeals before it against the order dated 22.03.2023, 22.03.2023 and 21.12.2022, passed u/s 153C r.w.s. 143(3), 153C r.w.s. 143(3) and 143(3) of the Income Tax Act, 1961 (hereinafter
ITAs No.897 to 899/Del/2025 referred as ‘the Act’) by the DCIT, Central Circle-30, Delhi (hereinafter referred to as the Ld. AO).
On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised grounds no.1 to 4 that the assessee’s request for adjournment was not considered by the ld.CIT(A) and, without giving the assessee an opportunity of hearing, the appeals were dismissed.
On going through the impugned order, it can be observed that there is not even a mention as to how and by which mode the assessee was informed of hearing of the appeal. On behalf of the assessee, the ld. DR submitted that the assessee has moved an adjournment application and sought adjournment. However, we find no reference of the same in the impugned order.
In the light of the aforesaid, the grounds No.1 to 4 are sustained. The impugned order of the ld.CIT(A) is set aside and the issue on merits as well as on law are restored to the files of the ld.CIT(A) to serve a fresh notice of hearing on the assessee and to dispose of the appeal in accordance with the law. Order pronounced in the open court on 07.08.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07th August, 2025. dk 2
ITAs No.897 to 899/Del/2025