P.P. JEWELLERS EXPORTS,DELHI vs. ACIT,CENTRAL CIRCLE-25, DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2013-14
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
15.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-29, Delhi.
None has appeared for the assessee at the time of hearing though an adjournment request has been received and filed before us. On going through the record, we find that the assessee has raised grounds on merits, however, the assessee had failed to represent its case before the CIT(A). The ld. DR has although defended the order of the CIT(A), submitted that numerous notices 2
were given. However, we find that the CIT(A) has primarily non-suited the assessee for not filing the submissions and evidences. As a matter of fact, the CIT(A) records that earlier, the Tribunal has remitted the issue on merits to the file of the AO where assessee had filed fresh evidences. However, inspite of 13
notices by CIT(A) between 22.12.20 to 18.9.24 assessee kept on seeking adjournments. Same doesn’t seem justified. However, fact remains assessee needs an opportunity to contest on merits before CIT(A). Accordingly, we consider it an appropriate case to set aside the impugned order of the CIT(A) at costs of Rs. 10,000/- to be deposited by assessee with Prime Minister's National
Relief Fund. Copy of challan shall be filed by assessee with CIT(A) in period of 60 days from today. The issues on merits as well as on law are restored to the files of the CIT(A) to decide afresh after giving due notice of hearing to the assessee.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk