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Facts
The assessee filed an appeal against the Commissioner of Income Tax (Appeals)'s order for Assessment Year 2017-18, which was passed under Section 250 of the Income Tax Act. The CIT(A) had dismissed the assessee's appeal because the assessee failed to avail multiple opportunities to file submissions and provide supporting evidences.
Held
The Tribunal, in the interest of justice, granted the assessee one more opportunity. The matter was remanded back to the CIT(A) to decide the appeal afresh after providing this additional opportunity. The assessee is directed to appear before the CIT(A) and participate in the appellate proceedings, filing all necessary evidences.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal due to the assessee's non-compliance, and if the assessee should be granted a further opportunity to present their case and evidences.
Sections Cited
250
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
[ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A) in short], dated 14.07.2023 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2017-18. 2. At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many 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 Rakesh Kumar Goel vs. CIT, NFAC assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee by deciding some of the grounds against the assessee in absence of any evidences in support of the grounds filed.
Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunity in the instant case. Therefore, the matter is sent back to the file of the Ld. CIT(A) to decide the appeal of the assessee afresh after providing one more opportunity to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings and file all the evidences in support of the grounds of appeal.
As the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 30.07.2025. (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.07.2025 PK/Ps