Loading judgment…
Facts
The assessee preferred appeals against the orders of the CIT(A). The assessee claimed that they were not given an opportunity of hearing as per law, having sought an adjournment to file evidence which was not accommodated.
Held
The Tribunal observed that the assessee had filed an adjournment application but an ex-parte order was passed without reasonable cause. Therefore, the Tribunal set aside the impugned orders and allowed the appeals for statistical purposes, remitting the issues back to the CIT(A) for a fresh hearing.
Key Issues
Whether the assessee was denied an opportunity of hearing before the CIT(A) and if the ex-parte assessment order was justified.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1648 to 1655/Del/2025 Assessment Years: 2011-12 to 2016-17, 2018-19 & 2019-20 Jitin Gupta, Vs DCIT, HSIDC, SCO-47, Central-1, Sector-7, Faridabad. Faridabad – 121 006, Haryana. PAN: AHBPG1083D (Appellant) (Respondent) Assessee by : Shri Raj Kumar, CA & Shri Suraj, Advocate Revenue by : Shri N.K. Bansal, CIT-DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER ANUBHAV SHARMA, JM:
These appeals are preferred by the assessee against the orders dated 31.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-3, Gurgaon.
On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground of not being given an opportunity of hearing as per law. The ld. AR has pointed out that in response to the notices issued, the assessee had sought adjournment for filing the evidences but was not ITAs No.1648 to 1655/Del/2025 accomodated. Although the ld. DR has vehemently defended the impugned order submitting that due notices were issued, we observe that the ld.CIT(A) observes in the order that nobody appeared in response to the notices while, admittedly, the assessee had filed adjournment application and sought opportunity for filing the evidences. Then without any reasonable cause being cited to proceed to decide the appeal, exparte, the impugned order was passed.