ISWAR CHAND DUBEY,DELHI vs. ITO,WARD-68 (1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2022-23/1048271390(1) dated
27.12.2022, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
Learned counsel representing assessee raises his sole substantive arguments during the course of hearing that the CIT(A)/NFAC herein has not decided the lower appeals on merits in light of section 250(6) of the Act requiring him to frame Iswar Chand Dubey
2
points of determination followed by a detailed adjudication thereof.
This clinching fact has gone un-rebutted from the Revenue’s side as although the learned lower appellate authority proceeded ex-parte against the assessee; but, there is no adjudication of the case on merits; whatsoever.
Faced with this situation, it is deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*