ANSHUL GUPTA & SONS HUF,DELHI vs. INCOME-TAX OFFICER, WARD-46(4), DELHI, DELHI

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ITA 5556/DEL/2024Status: HeardITAT Delhi01 July 2025AY 2013-14Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte and did not decide all issues on merit. Therefore, the Tribunal set aside the CIT(A) order and remanded the matter back to the CIT(A) for fresh adjudication after providing an opportunity of being heard to the Assessee.

What were the facts?

The Assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The Assessee's counsel argued that the CIT(A) order was passed in violation of natural justice as no opportunity of being heard was provided.

What were the issues?

Whether the CIT(A) order passed ex-parte without providing an opportunity of being heard to the assessee is sustainable in law?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA

Hearing: 01/07/2025Pronounced: 01/07/2025

PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld.

1.

Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre (‘NFAC’ for short), New Delhi dated 30/09/2024 for the Assessment Year 2013-14.

2.

The Ld. Counsel for the Assessee submitted that the order impugned has been passed by the Ld. CIT(A) in violation of principals of natural justice wherein the Ld. CIT(A) has not provided opportunity of being heard to the Assessee, therefore, sought for remanding the matter to the file of the Ld. CIT(A).

3.

The Ld. Departmental Representative by relying on the order of the Ld. CIT(A) submitted that, the Assessee has not appeared before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the Appeal, therefore, by relying on the order of the Ld. CIT(A) sought for dismissal of the Appeal.

4.

We have heard both the parties and perused the material available on record. As could be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte. Further, we observe that the Ld. CIT(A) has also not decided all the issues involved in the Appeal on its merit by dealing with the issues in detail. Therefore, we set aside the order of the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to the Assessee to appear before the Ld. CIT(A) and co- operate with the appellate proceedings. The Ld. CIT(A) is also directed to pass order afresh in accordance with law, by providing opportunity of being heard to the Assessee.

5.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.

Order pronounced in the open court on 01st JULY , 2025

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