VIVEK KUMAR DHAND,RAIPUR, CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 08, NEW DELHI, NEW DELHI

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals), Delhi-25 [“Ld. CIT(A)”, for short] dated 14.01.2025 for the AYs 2018-19 & 2021-22.

At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the & 961/DEL/2025 first appellate order and by relying on several decisions, he dismissed the appeal ex- parte. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that the appeals may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.

On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).

Considered the rival submissions and material placed on record. We observe that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.