RAKESH KUMAR GOEL,NEW RAJDHANI ENCLAVE vs. CIT, NFAC
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWALRakesh Kumar Goel, 289/9, Katra Pedan, Tilak Bazar, Delhi-110006. PAN-AAEPG7376H
[
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