GAURAV GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-27, DELHI
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
27.09.2024 (for AYs 2013-14 to 2015-16) and 30.01.2025 (for AY 2019-20) of the Ld. Commissioner of Income-tax (Appeals).
Heard and perused the record. On hearing both the sides in regard to the appeals of the assessee, it comes up that amongst other grounds on merits, the ITAs No.1814 to 1817/Del/2025
assessee has raised a ground that ex parte orders were passed by the CIT(A)/NFAC without giving due opportunity of hearing.
The ld. DR, although opposed the submissions, however, we find that although the notices were repeatedly issued, the order does not indicate as to what was the mode of service and the resultant reports of the service, if actually effected to the knowledge of the assessee. The ends of justice require giving the assessee an opportunity to contest on merits. Accordingly, the appeals are allowed for statistical purposes. The issues are remitted to the files of the ld.CIT(A)/NFAC to be decided afresh, after serving due notice on the assessee.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk