AVDHESH KUMAR GOEL,DELHI vs. DCIT, CENTRAL CIRCLE-28, 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
06.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-31, Delhi.
At the time of hearing, adjournment was sought on the basis that some paper book has to be filed. However, the Bench observed that the assessee has raised a ground asserting that the CIT(A) has erred in passing an ex parte order.
ITAs No.1901 to 1903/Del/2025
The ld. DR has submitted that the assessee was given sufficient notice. However, after going through the impugned order of the CIT(A), we find that one the one hand the order is silent on the mode of service of the notices and on the other hand, without touching the merits of the issues at all the appeals were dismissed. Thus, the impugned orders of the CIT(A) are set aside. The appeals of the assessee are allowed for statistical purposes. The issues on merits as well as on law are remitted to the files of the CIT(A) to be decided afresh, after serving due notice of hearing on the assessee.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk