GAURAV GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-27, DELHI

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ITA 1815/DEL/2025Status: DisposedITAT Delhi24 June 2025AY 2014-15Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that while notices were issued, the record did not clearly indicate the mode of service or confirmation of service to the assessee's knowledge. Therefore, to ensure justice, the assessee should be given an opportunity to contest the case on merits.

What were the facts?

The assessee appealed against orders of the CIT(A) for AYs 2013-14 to 2015-16 and 2019-20. A key ground raised was that ex parte orders were passed by the CIT(A)/NFAC without affording an opportunity of hearing.

What were the issues?

Whether ex parte orders were passed without providing the assessee with due opportunity of hearing.

Which sections of the Income-tax Act were involved?

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

For Appellant: Shri Nirbhay Mehta, Advocate &, Ms Vanshika Mehta, Advocate
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

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.1814 to 1817/Del/2025 Assessment Years: 2013-14 to 2015-16 & 2019-20 Gaurav Gupta, Vs DCIT, 278, 1st Floor, Katra Peran, Central Circle-27, Tilak Bazar, New Delhi. Delhi – 110 006. PAN: AAOPG0854E (Appellant) (Respondent) Assessee by : Shri Nirbhay Mehta, Advocate & Ms Vanshika Mehta, Advocate Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER 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).

2.

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.

3.

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.

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