ANITA SHOKEEN,DWARKA vs. INCOME TAX OFFICER, JHANDEWALAN

The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) has dismissed the Appeals of the Assessee on the ground that the Assessee has not persuade the Appeal despite being granted several opportunities which is in violation of principals of natural justice. The Assessee's Representative also brought to our notice on the order of the Tribunal dated 13/05/2025 passed in ITA No. 11 & 12/Del/2025 for Assessment Year 2013-14, wherein in the similar Anita Shokeen Vs. ITO circumstances the Co-ordinate Bench of the Tribunal has restored the Appeal to the file of the Ld. CIT(A). Thus, the Ld. Assessee's Representative sought for allowing the captioned Appeals.

Per contra, the Ld. Departmental Representative submitted that despite providing sufficient opportunities, neither the Assessee nor the representative of the Assessee have appeared and participated in the proceedings before the Ld. CIT(A). Thus, the Ld. Department's Representative sought for dismissal of the Appeals of the Assessee.

We have heard both the parties and perused the material available on record. Considering the fact that the Ld. CIT(A) has dismissed the Appeals for non-prosecution without adjudicating the Grounds of Appeal of the Assessee in detail, the respective impugned orders of the Ld. CIT(A) is hereby set aside and the issue is remanded to the file of the Ld. CIT(A) with a direction to decide the Appeals afresh in accordance with law. Needless to say, the Assessee shall be provided with opportunity of being heard.

In the Result, Appeals of the Assessee are partly allowed for statistical purposes. Order pronounced in the open court on 09th July , 2025 (MANISH AGARWAL) JUDICIAL MEMBER Date:- 09.07.2025 R.N, Sr.P.S* Anita Shokeen Vs. ITO