PRAMOD AGARWAL HUF,DELHI vs. ITO WARD 3(I), BIJNOR
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY&
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 19.02.2024 arising out of the Assessment Order passed by the ITO, Delhi dated 30.03.2022
under Section 147 read with section 144B of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. P a g e | 2
Pramod Agarwal HUF (AY: 2017-18)
At the time of hearing of the matter the Ld. AR sought for adjournment. However, it appears from the records that the order passed by the Ld. CIT(A) is admittedly an exparte one. Hence, it is found to be more appropriate to send the matter to the file of the Ld. CIT(A) with a direction upon him to consider the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to pass a reasoned order also on the point of maintainability of the proceeding as raised by the assessee. It is also made clear that if the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.05.2025 (Naveen Chandra) (Madhumita Roy)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated 30.05.2025
PS: Rohit
P a g e | 3
Pramod Agarwal HUF (AY: 2017-18)