NAUSHAD ILAHI,HAPUR vs. ACIT,CIRCLE-2(3)(1), BULANDSHAHAR
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALNaushad Ilahi, 1006, Kotla Mewatiyan Hapur- 245101 Uttar Pradesh.
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. 2. 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).
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
2 IT No.1961/Del/2025
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. (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.06.2025. PK/Sr. Ps