DEEP CHAND HAR PRASAD,NEW DELHI vs. ITO WARD 43(1), DELHI
What did the Tribunal hold?
The Tribunal noted that the assessee did not participate in the proceedings before the Ld. CIT(A) and the appeal was dismissed without deciding on merits. Relying on documents not submitted earlier, the Tribunal decided to remand the matter to the Ld. CIT(A) in the interest of natural justice.
What were the facts?
The assessee challenged an order of the Ld. CIT(A) for Assessment Year 2020-21. The assessee's counsel argued that the assessment order and the CIT(A) order were erroneous and liable to be quashed. However, the assessee had remained absent before the Ld. CIT(A).
What were the issues?
Whether the Ld. CIT(A) order is liable to be quashed for not deciding on merits, and if the matter should be remanded for fresh consideration after ensuring natural justice for the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI YOGESH KUMAR U.S
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 2 Deep Chand Har Prasad
such su
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Recent GST High Court judgments
Search GST case law →- M/S Hindustan Coca-Cola Beverages PVT. LTD. vs. The Commissioner, CGST And Cx, Dibrugarh And AnrGauhati · 14 Oct 2026
- M/S Shree Sushruta Health Services Private Limited vs. The Union Of INDIAPatna · 14 Oct 2026
- M/S Rst Batteries vs. Deputy Commissioner CGST Delhi West & Ors.Delhi · 14 Oct 2026
- Dr.Sunil Kumar Padhi vs. The Chief Commissioner, GST And Central Excise, BhubaneswarOrissa · 14 Oct 2026
- N.K Fashion Through It Proprietor Mr. Narender Agarwal vs. Assistant Commissioner Of Central Goods And Service Tax, Delhi EastDelhi · 14 Oct 2026
