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Facts
The assessee filed an appeal against the order of the CIT(A) who had confirmed additions made by the Assessing Officer. The assessee failed to make submissions before the CIT(A) despite providing documentary evidence.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter for fresh adjudication after providing the assessee an opportunity to be heard. If the assessee fails to appear again, the CIT(A) can decide the issues on merits.
Key Issues
Whether the CIT(A) order is valid when the assessee was not given a proper opportunity to be heard.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
(ASSESSMENT YEAR: 2010-11) Mohd Aklakh, Income Tax Officer, H.No.1772, Gali No.4, Ward-2(1)(4), Islam Nagar, Vs. Ghaziabad. Ghaziabad-201001. (Uttar Pradesh) PAN:AGLPA9361K (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:
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 31.01.2024 u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2010-11.
None appeared on behalf of the assessee and Ld. Sr. DR appeared for the Revenue.
We have considered the submissions of the Ld. Sr. DR. From the perusal of the impugned order it clearly shows that despite of giving several opportunities of hearing, the assessee failed to make any submissions or filed documentary evidences in support of his claim, therefore, the Ld. CIT(A) was compelled to dispose off the appeal of the assessee by confirming the additions made by the Assessing Officer.
Before us also, the assessee has not come forward to dispute the order of Ld. CIT(A). However, when the assessee has filed appeal before the Tribunal,
2 IT No.1949/Del/2025 Mohd Aklakh vs. ITO it seems he is vigilant to represent his case before the Tribunal. Considering the fact 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 again to his file for fresh adjudication after providing reasonable opportunity of being heard. If assessee fails to represent his case, the Ld. CIT(A) is free to decide the issues on merits as per law. All the grounds of appeal are partly allowed for statistical purposes.
In the result, the appeal of the assessee is partly allowed. Order pronounced in the open Court on 24.06.2025.