RAJENDER PRASAD,GREATER NOIDA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI SHAMIM YAHYA
This appeal has been filed by the Assessees against the order dated
27.09.2024 passed by the Ld. NFAC, Delhi.
2. In this case consequent upon the assessment, Ld. CIT(A) noted the non- appearance before him and has confirmed the Assessing Officer’s action.
Against this order, assessee is in appeal before me.
3. At the outset, it is noted that assessee has pleaded that proper opportunity was not given to the assessee by the Ld. CIT(A) to canvass his case, hence, there is violation of natural justice.
4. I have heard both the parties and perused the records. After considering the aforesaid factual matrix, I am of the considered view, that interest of justice will be served, if the issues in dispute in the captioned appeal are remitted back to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate
2 | P a g e opportunity of being heard to the assessee, for which Ld. DR has no objection.
I hold and direct accordingly. The assessee through his Ld. AR is directed to cooperate with the Ld. CIT(A) in the proceedings.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 24.03.2025. SRBhatnagar