BIMAL KUMAR,DELHI vs. ADDITIONAL/JOINT/DEPUTY.ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

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ITA 796/DEL/2025Status: DisposedITAT Delhi14 May 2025AY 2016-20172 pages

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

ORDER

PER MANISH AGARWAL, AM :

1.

The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 16.09.2023 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2015-16/10139931 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 30.03.2022 passed u/s 147 r.w.s. 144 r.w.s 144B of the Act pertaining to assessment year 2016-17.

2.

At the outset, it is seen that the Ld.CIT(A) has dismissed the appeal on account of non-prosecution. Though the grounds of appeal

taken, were discussed however, in the absence of the submissions made and explanation tendered. The Ld.CIT(A) has no option but to dismiss the grounds of appeal taken by the assessee.

3. Before us, none appeared on behalf of the assessee. However, looking to the facts of the case and in the interest of justice, the matter is sent back to the file of Ld.CIT(A) to decide the issue afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld.CIT(A) and file necessary submissions in support of the grounds of appeal taken. It is hereby, clear that Page | 1 in case, the assessee has again fail to respond, the Ld.CIT(A) can proceed in accordance with law.

4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.05.2025.

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