MALKEET SINGH,MEERUT vs. ITO WARD-1(2)(4), MEERUT
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2018-19
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
29.01.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC.
None has appeared for the assessee at the time of hearing though notices have duly been served. On going through the grounds as raised, we find that the claim of the assessee is that while the quantum appeal was pending, the penalty appeal has been disposed of. On going through the impugned order of the NFAC, we find that although it mentions of the issuance of notice by e-mail, however, without going on merits at all, the appeal has been dismissed, more so, 2
as mentioned in the grounds when the quantum appeal was pending.
Accordingly, we are inclined to set aside the impugned order of the NFAC. The issue on merits as well as on law is restored to the files of the NFAC 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