JITIN GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
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.
In the light of the aforesaid, we consider it an appropriate case to give the assessee an opportunity of hearing. The impugned orders are set aside. The appeals are allowed for statistical purposes. The issues on merits as well as well as on law are remitted to the files of the CIT(A) to give a fresh notice of hearing and adjudicate the issues afresh as per law.
Order pronounced in the open court on 25.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 25th June, 2025. dk