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Facts
The assessee's appeal against the CIT(A)'s ex-parte order was dismissed by the CIT(A) for non-compliance. The assessee failed to make submissions before the CIT(A) despite opportunities.
Held
The Tribunal restored the matter to the CIT(A)'s file for fresh adjudication after affording a reasonable opportunity of hearing, allowing the assessee to present submissions and evidence.
Key Issues
Whether the CIT(A) order passed ex-parte for non-representation by the assessee should be set aside to provide an opportunity for fresh adjudication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI
(ASSESSMENT YEAR 2016-17) Yogesh Kumar Jain, Income Tax Officer, 201-202, 2nd Floor, Ward-52(1), G-49, Laxmi Nagar, Vs. Delhi. New Delhi-110092. PAN-AAGPJ1953P (Appellant) (Respondent) Assessee by Shri Mayank Patwari, Adv. Department by Shri Abhishek Deval Sr. DR Date of Hearing 29/07/2025 Date of Pronouncement 31/07/2025 O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi [‘CIT(A)’ in short], in Appeal No. 10242/2018-19 dated 16.05.2023 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2016-17.
At the outset, from the perusal of page 10 & 11 of the appellate order, it is seen that the Ld. CIT(A) has provided several opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee ex-parte confirming the additions made by the AO.
However, when the assessee has filed appeal before the Tribunal, it seems that he is vigilant to represent his case before the Tribunal. Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in Yogesh Kumar Jain vs. ITO the interest of justice, we set aside the order of the ld. CIT(A) and restore the matter back again to his file for fresh adjudication after affording reasonable opportunity of hearing. The assessee is also directed to appear before the Ld. CIT(A) and participate in the appellate proceedings and file all the necessary evidences in support of the grounds of appeal taken.
As the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 31. 07.2025.