What did the Tribunal hold?

Since no one appeared on behalf of the assessee at the time of hearing and considering a decision of the Hon'ble Court in favor of the Revenue, the appeal was found to be without merit.

The assessee filed an appeal against an order passed by the Ld. Commissioner of Income-tax (Appeals) arising from an intimation by the DCIT, CPC, Bangalore. The appeal was for Assessment Year 2021-22.

What were the issues?

Whether the appeal presented by the assessee, which was not attended by the assessee, is devoid of merit and should be dismissed in light of existing judicial pronouncements.

Sunita Sharma, Gurgaon vs ITO | ITAT Delhi 2025

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

For Respondent: DR 17.04.2025

Pronounced: 17.04.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

The instant appeal, filed by the assessee, is directed against the order dated 20.11.2024 passed by the Ld. Commissioner of Income-tax (Appeals)-Madurai, arising out of the intimation passed by the DCIT, CPC, Bangalore under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28.12.2022 for the Assessment Year 2021-22.

None appeared on behalf of the assessee at the time of hearing. Having regard to the decision of the Hon’ble Court in the case of Checkmate Services Pvt. Ltd. v. CIT (Civil Appeal No. 2833 of 2016 dated 12.10.2022), deciding the issue in favour of the Revenue, the appeal presented by the Revenue is found to be devoid of any merit and thus the addition made to the tune of Rs. 30,95,085- is

The appeal preferred by the assessee is dismissed.

Order pronounced in open court on 17.04.2025.

SUNITA SHARMA,GURGAON vs. INCOME TAX OFFICER, CENTRALIZED PROCESSING CENTER

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