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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal ex-parte. The assessee claimed they failed to appear before the CIT(A) due to unavoidable circumstances and requested another opportunity.
Held
The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication, granting the assessee an opportunity to present their case and evidence, noting that while the assessee did not comply with notices, it was in the interest of justice.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing sufficient opportunities? Whether the assessee should be granted another opportunity to present their case.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-29, New Delhi (‘the CIT(A) in short) dated 06.02.2025 in Appeal No. CIT(A), Delhi-29, 10084/2020-21 for Assessment Year 2017-18.
The assessee has taken ground NO. 1 to 4 wherein the action of Ld. CIT(A) in dismissing the appeal of the assessee ex-parte is challenged.
Before us, the Ld. AR of the assessee submitted that the assessee has failed to appear before the Ld. CIT(A) due to unavoidable circumstances and the Ld. CIT(A) has passed ex-parte order without providing sufficient opportunities of hearing. It is thus, prayed by Ld. AR that assessee may be granted one more opportunities to represent his case before the Ld. CIT(A) and filed documentary evidence in support of his claim.
2 IT No.1781/Del/2025 Roopesh Kuamr Agarwall vs. ITO
On the other hand, the Ld. Sr. DR supported the order of lower authorities.
Heard both the parties. From the perusal of the impugned order of Ld. CIT(A), it clearly shows that Ld. CIT(A) has provided five opportunities to the assessee but the assessee did not submit any written submissions / reply. It was in this back ground, the Ld. CIT(A) proceeded to dispose of the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. It is true that assessee did not comply with the notices issued by Ld. CIT(A) and did not file the requisite details/documents to support of his claim. Under these circumstances and in the interest of justice, the issues in all the appeals are restored back to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving a fair and reasonable opportunities to both the parties. Liberty is granted to assessee to produce all the necessary evidences/documents and other details as required to support his case before the Ld. CIT(A). With this directions, the ground of appeal No.1 to 4 of the assessee are allowed for statistical purposes.