ROSHAN REAL ESTATE PRIVATE LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
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. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 07th August, 2025. dk
ITAs No.897 to 899/Del/2025
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