RANBIR SINGH GODARA,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, DELHI
Before: YOGESH KUMAR U.S. & SHRI MANISH AGARWALRanbir Singh Godara 451, Village & PO Bharthal, Dwarka, New Delhi PAN: AMZPS2610R Vs Assistant Commissioner of Income Tax, Circle 44(1), E-2 Block Civil Centre, Delhi Appellant
PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-31, Delhi, (‘Ld. CIT(A)’ for short) dated 29/07/2025 pertaining to the Assessment Year 2017-18. 2. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
Brief facts of the case are that, an assessment order came to be passed under Section 143(3) of the Income Tax Act, (‘Act’ for short) on 30/12/2018 by computing the income of the Assessee at Rs. 3,18,28,559/-, by making certain additions. Aggrieved by the assessment order dated 30/12/2018, Assessee preferred an Appeal
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Ranbir Singh Godara Vs. ACIT before the Ld. CIT(A). The Ld. CIT(A) vide order dated 29/07/2025, dismissed the Appeal filed by the Assessee. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Departmental Representative relying on the order of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that, while deciding the Appeal the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 18th March, 2026 (MANISH AGARWAL) JUDICIAL MEMBER Date:- 18.03.2026 Reshma Naheed, Sr.P.S
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Ranbir Singh Godara Vs. ACIT