RAJEEV KUMAR GUPTA,MOHALLA KHERU, NAYA BAZARGANJDUNDWARA vs. INCOME TAX OFFICER -3 (4), HATHRAS

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ITA 6132/DEL/2024Status: DisposedITAT Delhi15 April 2025AY 2010-11Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remitted the issues back to the Ld. CIT(A) for a fresh decision on merits. The Ld. CIT(A) is directed to provide adequate opportunity of being heard to the assessee and pass a speaking order. The appeal was allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against an NFAC order for Assessment Year 2010-11. Both the Assessing Officer and the Ld. CIT(A) had passed ex-parte orders in the case without deciding the issues on their merits.

What were the issues?

Whether the ex-parte orders passed by the Assessing Officer and CIT(A) without adjudicating the case on merits necessitate remitting the matter for a fresh decision.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI

For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 15.04.2025Pronounced: 15.04.2025

Asstt. Year : 2010-11 Rajeev Kumar Gupta, vs. ITO, Ward 3(4), Hathras Mohalla Kheru, Naya Uttar Pradesh Bazarganjdundwara, Etah, Uttar Pradesh (PAN: AAOPG6112D) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Sanjay Kumar, Sr. DR Date of Hearing 15.04.2025 Date of Pronouncement 15.04.2025 ORDER This appeal has been filed by the Assessee against the order dated 19.2.2024 passed by the NFAC, Delhi for the assessment year 2010-11.

2.

None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.

3.

I have heard the Ld. DR and perused the records. Upon careful consideration, it is noted that in this case Assessing Officer has passed an exparte order u/s. 144/147 of the Act and in appeal Ld. CIT(A) has also passed the exparte order, even without deciding the same on merits. In view of the aforesaid factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee and pass a speaking order on the merits of the case, for which Ld. DR has no objection. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings.

4.

In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 15.04.2025.

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