MARWARI DHARAMSHALA (JOGIWARA) PRABANDHAK COMMITEE,DELHI vs. CIT (EXEMPTION), DELHI, DELHI

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ITA 1912/DEL/2024Status: HeardITAT Delhi21 January 2025AY 2024-25Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the NFAC decided the appeal ex parte without considering the assessee's submissions or entering into the merits. The Tribunal allowed the appeals for statistical purposes and set aside the NFAC's orders.

What were the facts?

The assessee appealed against the orders of the NFAC dated 27.01.2025 and 20.01.2025. The assessee's main ground was that the NFAC decided the appeals ex parte without considering their submissions.

What were the issues?

Whether the NFAC erred in deciding the appeal ex parte without affording a proper hearing to the assessee and considering their submissions.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Akhilesh Kumar, Advocate &, Shri Govind Aggarwal, CA
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1912 & 1915/Del/2025 Assessment Year: 2012-13 Sudesh Yadav, Vs ITO, CH.No.206-207, Ansal Satyam, Ward-2(3), RDC, Rajnagar, Ghaziabad. Ghaziabad. PAN: ACPPY2991P (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Advocate & Shri Govind Aggarwal, CA Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:

These appeals are preferred by the assessee against the orders dated 27.01.2025 and 20.01.2025, respectively of the Ld. Commissioner of Income- tax (Appeals), NFAC.

2.

On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground that the NFAC has decided the appeals ex parte without even considering the submissions of the assessee.

ITAs No.1912 & 1915/Del/2025

3.

The ld. DR has although opposed the submissions, however, after going through the order of the NFAC especially the concluding part, we are of the considered view that the appeal was restored by the Tribunal with the direction to decide the issues on merits. The CIT(A) observes that the assessee has already filed submissions on 20.07.2023 and sought further time. However, the NFAC, without mentioning if any intimation or notice was issued to the assessee, has proceeded to decide the appeal ex parte and that too without entering into the merits. Consequently, the appeals in hand are allowed for statistical purposes. The impugned orders of the NFAC are set aside. The issues are restored to the files of the ld.CIT(A)/NFAC to give opportunity of hearing to the assessee as per law and decide the issues on merits as per law afresh.

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