Loading judgment…
Facts
The assessee filed appeals against the order of the CIT(A) who dismissed the appeals ex-parte for not pursuing the case and not appearing before the authority. The assessee contended that they were not given a proper opportunity of being heard and had reasons for non-appearance.
Held
The Tribunal held that the addition was sustained by the CIT(A) ex-parte. In the interest of justice, the Tribunal directed the CIT(A) to grant an opportunity of being heard to the assessee and decide the issue on merit.
Key Issues
Whether the CIT(A) erred by dismissing the appeal ex-parte without providing the assessee an opportunity to be heard on merit.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
Before: SHRI S.RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
(Assessment Year: 2021-22) Vivek Kumar Dhand, vs. DCIT, Central Circle-08, Behind Shyam Petrol Pump, New Delhi. Civil Lines G.E. Road, Raipur – 492 001 (Chhattisgarh). (PAN : ACTPD9946R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 07.08.2025 Date of Order : 07.08.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
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.