PRATEEK BANSAL,DELHI vs. CENTRAL CIRCLE 16, DELHI

PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.244/Del/2025 for AY 2017-18, arises out of the order of the Commissioner of Income Tax (Appeals)-26, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 10749/2016-17 dated 19.11.2024 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 20.03.2022 by the Assessing Officer, DCIT, Central Circle-16, New Delhi (hereinafter referred to as ‘ld. AO’). 2. The only effective issue involved in this appeal is as to whether the Learned NFAC was justified in confirming the additions made by the Learned AO by passing an exparte order in the facts and circumstances of the instant case. Prateek Bansal 3. We have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04/06/2025. - - (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER

Dated: 04/06/2025
A K Keot