PREETI GUPTA,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

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ITA 458/DEL/2025Status: DisposedITAT Delhi15 April 2025AY 2017-18Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that ex-parte orders were passed without deciding the merits of the case. In the interest of justice, the issues in dispute were remitted back to the Assessing Officer for a fresh decision.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the NFAC. The assessee did not appear for the hearing, despite notice. The Assessing Officer and CIT(A) had also passed ex-parte orders.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified without deciding the case on merits.

Which sections of the Income-tax Act were involved?

Section 144

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 : 2017-18 Preeti Gupta, vs. Income Tax Officer, H.No. 468, Sector-17, NH-4, NIT Faridabad Faridabad-121002, Haryana-121001 Haryana (PAN: BDCPG6426Q) (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 11.12.2024 passed by the NFAC, Delhi for the assessment year 2017-18.

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 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 Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is also directed to fully cooperate with the AO 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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