GURPREET SINGH,NEW DELHI vs. ITO, WARD-49(3), NEW DELHI

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ITA 372/DEL/2023Status: DisposedITAT Delhi25 June 2025AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal decided to remit the issue back to the CIT(A) to decide the matter on its merits after providing the assessee with a proper opportunity to be heard and submit documentary evidence.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2011-12. During the proceedings before the AO and CIT(A), the assessee sought numerous adjournments and failed to submit documentary evidence or comply with notices.

What were the issues?

Whether the CIT(A) should decide the appeal on merit after providing the assessee with an opportunity to submit evidence and be heard.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 25.06.2025

(Assessment Year: 2011-12) Gurpreet Singh, vs. ITO, Ward 49 (3), 56, Narang Colony, Janakpuri, New Delhi. New Delhi – 110 058. (PAN : ABJPS5481M) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 25.06.2025 Date of Order : 25.06.2025 O R D E R

PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 12.12.2022 for Assessment Year 2011-12.

2.

At the time of hearing, it is brought to our notice that even during assessment proceedings, assessee was only seeking continuous adjournments which AO has granted generously. Even before ld. CIT (A), no documentary evidences were submitted before him even though assessee was given several opportunities and assessee has not complied to the details of notices issued by ld. CIT (A), which are placed at page 20 of the impugned order.

3.

After considering the submissions of the ld. DR of the Revenue and material placed on record, we are inclined to remit this issue back to the file of ld. CIT(A) to decide the issue on merit after getting proper documentary evidences from the assessee, after giving proper opportunity of being heard to the assessee. Further we direct assessee also to submit relevant information and comply to the notices issued by the lower authorities without seeking any adjournments.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 25TH day of June, 2025 after the conclusion of the hearing.

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