SUNIL DHUPAR,DELHI vs. ITO,WARD-3(4), NOIDA

ITA Nos.1564 & 1565/Del/2023

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G” NEW DELHI

BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER

आ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2023
िनधा रणवष /Assessment Year:2009-10

Sunil Dhupar,
1E/15, Jhandewalan Extension,
New Delhi.
PAN No.AAFPD5985N
बनाम
Vs.
ITO,
Ward-3(4),
Noida, Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent

Assessee by Shri Shailesh Gupta, CA
Revenue by Shri Rajesh Mahajan, Sr. DR

सुनवाईकतारीख/ Date of hearing:
21.03.2025
उोषणाकतारीख/Pronouncement on 21.03.2025

आदेश /O R D E R
PER C.N. PRASAD, J.M.

These two appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-NFAC, Delhi dated 22/03/2023 for the AY 2009-10 in sustaining the addition made by the Assessing
Officer in the assessment order passed u/s 144 r.w.s. 148 as well as penalty levied u/s 271(1)(c) of the Act.
2. The Ld. Counsel for the assessee, at the outset, referring to ground no. 3.1 of grounds of appeal in both these appeals,

ITA Nos.1564 & 1565/Del/2023

submitted that the Ld. CIT(Appeals) disposed of the appeal ex parte on 22/03/2023 even though the assessee had filed an application for adjournment on 21/03/2023 seeking time till 04/04/2023. Therefore, the Ld. Counsel submits that these appeals may be restored to the file of the Ld. CIT(Appeals) for deciding afresh after providing adequate opportunity of being heard to the assessee.
3. The Ld. DR has no serious objection in this regard.
4. Heard rival submissions, perused the orders of the authorities below. On going through the orders of the Ld. CIT(Appeals), we observe that the Ld. CIT(A) disposed of the appeals without giving any findings on merits of the addition made in the assessment and also on the penalty levied u/s 271(1)(c) of the Act. The orders passed by the Ld. CIT(A) were very-very cryptic and running into few lines. It is also the submission of the Ld. Counsel that in spite of seeking adjournment the Ld. CIT(Appeals) disposed off the appeals ex parte without providing adequate opportunity.
Therefore, taking the totality of facts and circumstances into consideration these appeals are restored to the file of the Ld.CIT(Appeals) who shall decide afresh after providing adequate opportunity of being heard to the assessee.

ITA Nos.1564 & 1565/Del/2023