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Facts
The assessee filed appeals against the order of the CIT(A) for Assessment Years 2016-17 and 2017-18. The assessee failed to appear before the CIT(A) and seek adjournments on multiple occasions, leading to the confirmation of additions made by the Assessing Officer.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter back to his file for fresh adjudication. The assessee is to be given reasonable opportunities to represent her case and furnish evidence, failing which the CIT(A) is free to decide on merits.
Key Issues
Whether the CIT(A) erred in disposing of the appeal without affording proper opportunity to the assessee to represent her case and submit evidence.
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
(ASSESSMENT YEAR: 2017-18) Mrs. Rekha Jain, DCIT, 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, Vs. New Delhi. New Delhi-110085. PAN:ADXPJ5786A (Appellant) (Respondent) Assessee by None Department by Shri Narpat Singh, Sr. DR Date of hearing 24.06.2025 Date of pronouncement 24.06.2025 O R D E R PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-29, New Delhi vide order dated 15.01.2025 for Assessment Years 2016-17 and 2017-18.
None appeared on behalf of the assessee and Ld. Sr. DR appeared on behalf of the Revenue.
We have considered the submissions of Ld. Sr. DR. From the perusal of the order of Ld. CIT(A) clearly shows that Ld. CIT(A) has provided as many as seven opportunities and on every occasion, the assessee sought adjournment. The assessee has not filed any submissions nor filed any documentary evidence in support of the grounds of appeal
raised. Therefore, the Ld. CIT(A) was compelled to dispose of the appeal of the assessee by confirming various additions made by the Assessing Officer. Before us also the assessee has not come forward to dispute the order of the Ld. CIT(A). However, when the 2. IT Nos.1576 & 1577 /Del/2025 Rekha Jian vs. DCIT assessee has filed appeal before the Tribunal, it seems that she is vigilant to represent her case before the Tribunal. Considering the facts that the assessee has failed to make any representation before the Ld. CIT(A), in the interest of justice, we set aside the order of Ld. CIT(A) and restore the matter back to his file for fresh adjudication after affording reasonable opportunities of hearing to the assessee. If the assessee fails to represent her case or failed to for furnish any documentary evidence, Ld. CIT(A) is free to decide the issue on merits. The grounds taken by the assessee are partly allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 24.06.2025.