DEEP CHAND HAR PRASAD,NEW DELHI vs. ITO WARD 43(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
PER YOGESH KUMAR, U.S. JM:
In the present Appeal, Assessee has challenged the order dated
18/06/2025 passed by the order of Ld. Commissioner of Income Tax
(Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi pertaining to the Assessment Year 2020-21. 2. The Ld. Counsel for the Assessee submitted that assessment order as well as the order of the Ld. CIT(A) are erroneous and the same are liable to be quashed at the hands of the Tribunal. The Ld.
Counsel made detail argument regarding dissolution of the Firm and passing of the respective orders contrary to the law. It is pertinent to note that the Assessee remained absent before the Ld. CIT(A) and no Appellant by Sh. Vijay Gupta, Adv
Respondent by Ms. Ankush Kalra, Sr. DR
Date of Hearing
25.02.2026
Date of Pronouncement 18.03.2026
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Deep Chand Har Prasad such submission or material has been brought on record by the Assessee before the Ld. CIT(A).
Per contra, the Ld. Departmental Representative submitted that the Assessee being chronic defaulter not appeared before the Ld. CIT(A), thus sought for dismissing the Appeal.
We have heard both the parties and perused the material available on record. It is an undisputed fact that the Assessee has not participated in the proceedings before the Ld. CIT(A). The Appeal has been dismissed by the Ld. CIT(A) without deciding on the merits. The Assessee has relied on certain documents before us which were not submitted before the Ld. CIT(A) and even before us assessee has not filed any application for admission of additional evidence. Therefore, those documents cannot be considered by us at this stage without their being proper application. Considering the fact that the Ld. CIT(A) has not decided the Appeal on its merits by deciding all the Grounds of Appeal and also considering the fact that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
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Deep Chand Har Prasad
In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the Open Court on this 18th Day of March, 2026 (AMITABH SHUKLA) JUDICIAL MEMBER
Dated: 18/03/2026
R. Naheed *