METRO STONE CRUSHER PRIVATE LIMITED,BHIWANI, HARYANA vs. ITO WARD 17(1), DELHI
Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, AM :-
The above captioned appeal by the assessee is directed against orders of the NFAC, Delhi dated 24.07.2023 for A.Y 2017-18. 2. At the very outset, the ld. counsel for the assessee submitted that the main grievance of the assessee in the present appeals is that the ld.
CIT(A) has decided the issue without affording adequate opportunity of ITA Nos. 2682 /DEL/2023 & 897/DEL/2024
[A.Ys 2016-17 & 2017-18]
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being heard to the assessee which is against the principles of natural justice. The assessee further submitted that the ld. CIT(A) was not justified in dismissing appeals without sending the notice of hearing at the address given in the audit report where books of accounts were maintained.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has decided the issue without affording adequate opportunity of being heard to the assessee. We find that the ld. CIT(A) in his order has stated that notices were issued however, they were not complied with. In these circumstances, we are, therefore, of the considered view that the ld. CIT(A) ought to have given due opportunities to the assessee of being heard.
In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The ITA Nos. 2682 /DEL/2023 & 897/DEL/2024 [A.Ys 2016-17 & 2017-18]
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assessee is also directed to provide necessary information /documents as required by the authorities.
In the result, appeals of assessee in ITA No. 897/DE/2024 is allowed for statistical purposes. Order pronounced in open court on 21.07.2025. [SATBEER SINGH GODARA]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated : 21st JULY, 2025. VL/