PRATEEK BANSAL,DELHI vs. CENTRAL CIRCLE 16, DELHI

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ITA 244/DEL/2025Status: DisposedITAT Delhi04 June 2025AY 2017-18Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had decided the issue ex-parte without a proper adjudication on merits. Therefore, the Tribunal restored the appeal to the CIT(A) for de novo adjudication, ensuring the assessee is given a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal arises from an ex-parte order by the CIT(A) confirming additions made by the AO under Section 147 of the Income-tax Act. The assessee contended that the CIT(A) decided the issue ex-parte without adjudicating on merits.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without adjudicating the issue on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Parth Singhal, Adv
For Respondent: Ms. Pooja Swaroop, CIT (DR)
Hearing: 15/05/2025Pronounced: 04/06/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in 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.

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.

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