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Facts
The assessee appealed against the orders of the CIT(A)/NFAC for AYs 2013-14 to 2015-16 and 2019-20. The assessee argued that ex-parte orders were passed without a proper opportunity for hearing.
Held
The Tribunal found that while notices were issued, the record did not clearly indicate the mode of service or if service was effectively effected to the assessee's knowledge. To ensure justice, the assessee should have an opportunity to contest the matter on merits.
Key Issues
Whether the ex-parte orders passed by the CIT(A)/NFAC were valid without providing due opportunity of hearing to the assessee.
Sections Cited
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
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).
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.