GURPREET SINGH,NEW DELHI vs. ITO, WARD-49(3), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANGurpreet Singh, vs.
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
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
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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. (SATBEER SINGH GODARA)
ACCOUNTANT MEMBER
Dated : 25.06.2025
TS