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Facts
The assessee filed an appeal against the CIT(A) order confirming additions made by the AO. The CIT(A) had confirmed additions because the assessee failed to make compliance on 14 occasions.
Held
The Tribunal set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was directed to participate before the CIT(A) and make necessary compliance.
Key Issues
Whether the CIT(A) order confirming additions due to non-compliance is sustainable when the assessee pleads unavoidable circumstances and seeks an opportunity to comply.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
(ASSESSMENT YEAR: 2017-18) Anant Agarwal, CIT(A), D-35, South Extension II, Delhi Andrewsganj, S.O. Shahpur Vs. Jat, South Delhi, Delhi-110049 PAN:AUUPA3282G (Appellant) (Respondent) Assessee by Shri Rahul Chaudhary, Adv. 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:
This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals) (‘the CIT(A) in short), National Faceless Appeal Centre (NFAC) dated 21.01.2025 u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2017-18.
The assessee has challenged the order of the Ld. CIT(A) wherein the Ld. CIT(A) has confirmed the order of the AO mainly for the reason that on 14 occasions the case was listed for hearing, however, the assessee has failed to make any compliance. Now before us, the Ld. AR of the assessee submitted that due to unavoidable circumstances, the compliance could not be made before the Ld. CIT(A) and if one more chance is given, the necessary compliance would be made before the Ld. CIT(A).
On the other hand, the Ld. Sr. DR has objected to the request of the assessee.
2 IT No.1625/Del/2025 Anant Agarwal. vs. CIT(A) 4. Heard both the parties. From the perusal of the appellate order, it is seen that the order of Ld. CIT(A) has provided several opportunities to the assessee however, the assessee fails to respond thus the ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before the AO in support of the grounds of appeal taken. In view of these facts and circumstances of the case and in the interest of justice, the matter is sent back to the file of the Ld. CIT(A) to decide the appeal of the assessee afresh after providing opportunity of hearing to both the parties. The assessee also directed to participate before the Ld. CIT(A) and in case, the assessee has failed to participate, the CIT(A) is free to pass the order in accordance with law. With these directions, all the grounds of appeal of the assessee are allowed for statistical purposes.
In the result, the appeal of the assesse is allowed for statistical purposes. Order pronounced in the open Court on 24.06.2025.