ANITA SHOKEEN,DWARKA vs. INCOME TAX OFFICER, JHANDEWALAN

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ITA 17/DEL/2025Status: DisposedITAT Delhi09 July 2025AY 2019-20Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL, ACCOUNTANT MEMBER | ITA No. | A.Y | |:------------|:--------| | 13/Del/2025 | 2015-16 | | 14/Del/2025 | 2016-17 | | 15/Del/2025 | 2017-18 | | 16/Del/2025 | 2018-19 | | 17/Del/2025 | 2019-20 | | | Appellant | Vs | Respondent | |:------------------|:--------------------------------------------------------------|:---|:-----------------------------| | Anita Shokeen | C-105, Dream Apartment, Plot No. 14, Sector-22, Dwarka PAN: 3 pages

AI SummaryPartly Allowed

Facts

The Assessee filed appeals against orders of the CIT(A) for Assessment Years 2015-16 to 2019-20, which were dismissed by the CIT(A) for non-prosecution. The Assessee contended that this dismissal violated principles of natural justice and sought restoration, referencing a similar Tribunal order. The Departmental Representative requested dismissal due to the Assessee's non-appearance before the CIT(A).

Held

The Tribunal found that the CIT(A) dismissed the appeals without adjudicating on merits. Following precedent, it set aside the CIT(A)'s orders and remanded the matters back to the CIT(A) with a direction to decide the appeals afresh after affording the Assessee an opportunity of being heard.

Key Issues

Whether the CIT(A) was justified in dismissing appeals for non-prosecution without adjudicating on merits, and if such dismissals violate principles of natural justice warranting a remand.

Sections Cited

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

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

For Appellant: Shri Pulkit Saini, Adv

Hearing: 07/07/2025Pronounced: 09/07/2025

(A.Y 2019-20) Anita Shokeen Vs Income Tax Officer C-105, Dream Apartment, Plot Jhandewalan No. 14, Sector-22, Dwarka Delhi PAN: CHGPS8597H Appellant Respondent Assessee by Shri Pulkit Saini, Adv Revenue by Sh. Jitender Singh, CIT DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: These captioned appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Appeals)-, (‘Ld. CIT(A)’ for short), New Delhi dated 11/01/2024pertaining to Assessment Year 2015-16 to 2019-20 respectively.

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 & 12/Del/2025 for Assessment Year 2013-14, wherein in the similar 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.