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Facts
The assessee preferred appeals against orders of the CIT(A) which dismissed the appeals without considering the assessee's request for adjournment and without providing an opportunity for hearing. The CIT(A) orders arose from assessment orders passed under Section 153C r.w.s. 143(3) and Section 143(3) of the Income Tax Act, 1961.
Held
The Tribunal held that the assessee's grounds regarding the dismissal without proper hearing were sustained. The Tribunal set aside the CIT(A)'s order and restored the appeals to the CIT(A)'s file for a fresh hearing.
Key Issues
Whether the CIT(A) erred by dismissing the appeals without granting an adjournment or providing an opportunity for a hearing to the assessee.
Sections Cited
153C, 143(3)
AI-generated summary — verify with the full judgment below
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