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Facts
The assessee's appeal was filed against an ex-parte order passed by the CIT(A). The assessee had failed to provide details or submissions despite multiple opportunities, and had requested adjournments.
Held
The Tribunal restored the issues to the CIT(A) for fresh adjudication on merits. The assessee was granted liberty to produce all relevant documents and evidence, and both parties were to be given an opportunity.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) with documentary evidence after an ex-parte order was passed due to non-compliance.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
(ASSESSMENT YEAR: 2016-17) Naushad Ilahi, ACIT, 1006, Kotla Mewatiyan Circle-2(3)(1), Hapur- 245101 Vs. Bulandshahr. Uttar Pradesh. PAN:ACKPN8398L (Appellant) (Respondent) Assessee by Shri S. Sridhar, Adv. Department by Shri Narpat Singh, Sr. DR 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)-30, (‘the CIT(A) in short) dated 21.01.2025 in Appeal No. Ghaziabad/10807/2018-19 for Assessment Year 2017-18.
At the outset, it is seen that the appellate order was passed ex-parte as the assessee has not filed any details / submissions despite of various opportunities provided by Ld. CIT(A).
It was submitted by Ld. AR of the assessee that the CIT(A) has passed the impugned order ex-parte though the assessee has requested for the adjournment to gather and submit all the relevant details. It was prayed that assessee may be granted one more opportunities to represent his case before the Ld. CIT(A) with documentary evidences in support of the claim.
In reply, the Ld. Sr. DR supported the orders of the Assessing Officer and Ld. CIT(A).
2 IT No.1961/Del/2025 Naushad Ilahi vs. ACIT 5. We have considered the rival submissions and perusal of the impugned order. The CIT(A) has provided as many as six opportunities and assessee did not submit any written submissions/reply and on two occasions adjournment was requested. It was in this back drop of the Ld. CIT(A) proceeded to dispose of the appeal filed by the assessee by confirming the additions made in the assessment order. It is true that the assessee did not comply with the notices issued by Ld. CIT(A) and did not file the requisite details/documents to support his claim. Under these facts and circumstances and in the interest of justice, the issues in appeal are restored to the file of the Ld. CIT(a) for fresh adjudication on merits in accordance with law after giving opportunities to both the party. Liberty is granted to the assesse to produce all the relevant documents, evidence and other details as are required to prove his case before the Ld. CIT(A).
In the result, the appeal of the assesse is partly allowed for statistical purposes. Order pronounced in the open Court on 25.06.2025.