PHOOLWATI DEVI,NEW DELHI vs. ITO WARD 63(2), NEW DELHI

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ITA 1999/DEL/2024Status: DisposedITAT Delhi29 July 2025AY 2017-18Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the orders of the lower authorities and remanded the case back to the AO. The AO is directed to pass a fresh assessment order (de novo) after providing the assessee a reasonable opportunity of being heard, with the assessee also directed to participate in the proceedings.

What were the facts?

The assessee filed an appeal against the Ld. CIT(A)'s order for AY 2017-18, which originated from an assessment order passed under Section 144. Despite the assessee failing to appear before the AO and CIT(A), evidence challenging the additions made by the AO was submitted along with the appeal memo.

What were the issues?

Whether the lower authorities erred in passing orders without providing the assessee a proper opportunity of being heard, especially when supporting evidence was later submitted with the appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “B” BENCH: NEW DELHI

Before: SHRI YOGESH KUMAR U.S & SHRI MANISH AGARWAL

For Respondent: Ms. Pooja Swaroop, CIT DR
Hearing: 29.07.2025Pronounced: 29.07.2025
1.

The present appeal is filed by the assessee against the order dated 28.03.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.CIT(A), Delhi-20/10803/2019-20 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 24.12.2019 passed u/s 144 of the Act pertaining to assessment year 2017-18.

2.

At the time of hearing, no one attended the proceedings on behalf of the assessee.

3.

From the perusal of the order of AO as well as Ld.CIT(A), it is seen that the assessee has failed to appear before the AO as well as before Ld.CIT(A) however, alongwith appeal memo, evidences were Page | 1 filed in support to the issues raised in the grounds of appeal against the additions made by the AO.

4.

We have heard the contention of Ld. Sr. DR for the Revenue and perused the material available on record. Looking to the facts of the present case and in the interest of justice, the orders of the lower authorities are set aside and remand back to the file of the AO to pass the assessment order denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, the case is partly allowed for statistical purposes.

5.

In the result, appeal of the assessee stands allowed for statistical purposes.

Order pronounced in the open Court on 29.07.2025.

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