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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal for want of evidence, despite being granted multiple opportunities. The CIT(A) dismissed some grounds against the assessee.
Held
The Tribunal found that the CIT(A) had provided opportunities but they were not availed. In the interest of justice, the Tribunal decided to grant one more opportunity to the assessee and sent the matter back to the CIT(A).
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for want of evidence without granting sufficient opportunities, and whether a further opportunity should be granted.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
(ASSESSMENT YEAR 2017-18) ACIT, V R Procurement Circle-26(2), Corporation Private Limited, Vs. Delhi Shop No.UGF-17B, Wedding Souk, Plot No.1, Local Shopping Centre, Sharda Niketan, Pitampura, Delhi-110 034 PAN-AACCV6465B (Appellant) (Respondent) Assessee by None Department by Sh. Dayainder Singh Sindhu, CIT-DR Date of Hearing 13/05/2025 Date of Pronouncement 13/05/2025 O R D E R [ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A) in short], in Appeal No. NFAC/2017- 18/10046875 dated 06.09.2024 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2017-18.
V R Procurement Corporation Pvt. Ltd. vs. ACIT 2. At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee by deciding some of the grounds against the assessee in absence of any evidences in support of the grounds filed.
3. Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunities in the instant case, therefore, the matter is sent back to the file of the Ld. CIT(A) for deciding the appeal of the assessee after providing one more opportunities to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings.
4. As the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 13.05.2025.