VARADA EXPORT,GREATOR NOIDA vs. DCIT, CIRCLE-5(2)(2), NOIDA, NOIDA

PER MANISH AGARWAL, AM :

The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 10.12.2024 of Ld. Commissioner of Income Tax (A)-
3, Noida [“Ld.CIT(A)”] in Appeal No.CIT(A), Noida-1/10804/2018-19 passed u/s 250(6) of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 24.12.2018 passed u/s 143(3) 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. As the assessee has failed to respond despite of many opportunities provided by the Ld.CIT(A), thus the assessee is directed to deposit a cost of INR 5,000/- to the legal aid authority of Hon’ble Delhi High Court within a period of 30 days and produce the copy of receipt before the Ld.CIT(A). 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 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 partly allowed for statistical purposes.

Order pronounced in the open Court on 13.05.2025. (MAHAVIR SINGH)
VICE PRESIDENT

*Amit Kumar, Sr.P.S*