NEERAJ GUPTA,DELHI vs. ITO,WARD-63(2), DELHI
Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI MANISH AGARWALAssessment Year: 2017-18
PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 21.03.2024 passed by the Ld. CIT(A)/National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 28.12.2019 passed by the Income Tax Officer- Ward 63(2), Delhi, under Section 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2017-18. 2. The assessee has raised following grounds of appeal:
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Neeraj Gupta
A.Y. 2017-18
“1. On the facts and in the circumstances of the case and in law, NFAC erred in passing the impugned order without serving a single notice upon the Assessee, and without even specifying details of notices issued if any.
2. On the facts and in the circumstances of the case and in law, NFAC erred in passing the impugned order without compliance to mandatory directions in section 250(6) of the Act.”
None appeared on behalf of the assessee at the time of hearing of the appeal despite issuance of notice for hearing. After hearing the Ld. DR and perusing the materials available on record, we proceed to dispose of the appeal in absence of the assessee. 4. It is revealed from the order of the Ld.CIT(A)/NFAC that there was no representation on behalf of the assessee before him inspite of notice being sent, therefore, having no other alternative, the Ld. CIT(A)/NFAC proceeded with the appeal and finalized the same ex parte. However, it appears that the Ld. CIT(A)/NFAC has not dealt with the matter on merits in terms of provisions of Section 250(6) of the Act by passing a reasoned order on merits on the issue raised before him and hence in our considered opinion the matter requires to be remitted back to the file of Ld. CIT(A) for consideration of the issue afresh by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of 3 Neeraj Gupta A.Y. 2017-18
hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.
5. In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 07.05.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: _13.05.2025. *MP*