ESSEL HOUSING PROJECTS PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
27.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-27, New Delhi.
On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground No.2 that the ld.CIT(A) has passed the impugned order without giving adequate opportunity of hearing to the assessee. 2
Although the ld. DR has vehemently defended the impugned order mentioning that sufficient opportunities were given and we find that in the impugned order notices are shown to have been issued, however, as such, the order is silent about the mode of service and the consequent information to the assessee. As the ld.CIT(A) has decided the appeal without having considered written submissions of the assessee, it is an appropriate case to give the assessee an opportunity to contest on merits. Accordingly, the impugned order is set aside.
The issues on merits as well as on law are remitted back to the files of the ld.CIT(A) to be decided afresh as per law after giving the assessee a reasonable opportunity of being heard. The appeal is allowed, for statistical purposes only.
Order pronounced in the open court on 25.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 25th June, 2025. dk