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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The CIT(A) had confirmed additions made by the AO as the assessee did not file effective submissions or evidence, and had also not complied with notices from AO and CIT(A). The assessment order was passed ex-parte.
Held
In the interest of justice, considering the facts and circumstances, the issues in the appeal are restored back to the file of the AO. The AO is directed to pass a fresh assessment order after providing proper and sufficient opportunities to the assessee to be heard.
Key Issues
Restoration of appeal to the file of the Assessing Officer for de novo assessment due to non-compliance by the assessee.
Sections Cited
250, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(ASSESSMENT YEAR 2017-18) Asst. Commissioner Meiden T & D (India) of Income Tax, Limited, Vs. Circle-21(2), Delhi. Unit-225, Vardhman Bahnhof of Plaza, Pocket-7, Plot No.10, Sector-12, Dwardka, Delhi-110078. PAN-AAECP8275D (Appellant) (Respondent) Assessee by Shri Mukesh Jain, CA and Shri Samyak Jain, Adv. Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 21/07/2025 Date of Pronouncement 21/07/2025 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)-24, New Delhi [CIT(A) in short] in Appeal No. CIT(A), Delhi-07/10723/2019-20 dated 28.11.2024 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2017-18. 3. From the perusal of the impugned order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided several opportunities but the Meident T & D (India) Limited vs. ACIT appellant did not file any effective written submission or documentary evidence supporting the grounds of appeal on merits. Therefore, the Ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. Even the assessment order u/s.144 has been passed ex-parte due to non-compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply with the notices issued by Ld. AO and Ld. CIT(A) and did not file the requisite details/documents to support its claim.
Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored back to the file of the AO to pass the assessment order denovo fresh in accordance with law after giving proper and sufficient opportunities to the assessee of being heard.