ITO, WARD- 58(2), NEW DELHI vs. NEERAJ KUMAR, DELHI

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ITA 5818/DEL/2017Status: DisposedITAT Delhi06 February 2025AY 2012-13Bench: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, SHRI VIMAL KUMAR (Judicial Member)2 pages

AI SummaryAllowed

What did the Tribunal hold?

The ITAT held that in the interest of justice, the order of the CIT(A) should be set aside. The Tribunal reasoned that while the assessee had failed to make representations before the CIT(A) and the appeal was dismissed ex-parte, the assessee's subsequent vigilance in appearing before the ITAT warranted a fresh opportunity. Therefore, the matter was restored to the file of the CIT(A) for fresh adjudication after affording the assessee a reasonable opportunity of hearing. The assessee was also directed to appear before the CIT(A) and participate in the proceedings, filing necessary evidence. The appeal was allowed for statistical purposes. No specific findings were made on the merits of the additions.

What were the facts?

The assessee, Yogesh Kumar Jain, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the Commissioner of Income Tax (Appeals)-30, New Delhi (CIT(A)). The assessment year in question is 2016-17. The CIT(A) had dismissed the assessee's appeal ex-parte, confirming additions made by the Assessing Officer (AO), because the assessee failed to provide submissions despite multiple opportunities. The ITAT noted that the assessee appeared to be vigilant in representing the case before the Tribunal, contrasting with the lack of representation before the CIT(A). The amount in dispute is not explicitly stated.

What were the issues?

1. Whether the ITAT should set aside the ex-parte order of the CIT(A) and restore the matter for fresh adjudication, considering the assessee's failure to appear before the CIT(A) but subsequent appearance before the ITAT. Assessee's Contention: The assessee, by appearing before the ITAT, demonstrated a willingness to pursue the appeal, implying a need for a fresh opportunity before the lower appellate authority. Revenue's Contention: The judgment does not record any specific contentions from the Revenue regarding the procedural issue of setting aside the ex-parte order. The Revenue was represented by a Senior DR.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI

Before: SHRI PRAKASH CHAND YADAV & SHRI MANISH AGARWAL

For Appellant: Shri Mayank Patwari, Adv

For Respondent: Shri Abhishek Deval Sr. DR

Hearing: 29/07/2025Pronounced: 31/07/2025

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi [‘CIT(A)’ in short], in Appeal No. 10242/2018-19 dated 16.05.2023 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2016-17.

At the outset, from the perusal of page 10 & 11 of the appellate order, it is seen that the Ld. CIT(A) has provided several opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee ex-parte confirming the additions made by the AO.

However, when the assessee has filed appeal before the Tribunal, it seems that he is vigilant to represent his case before the Tribunal. Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in /Del/2024 Yogesh Kumar Jain vs. ITO the interest of justice, we set aside the order of the ld. CIT(A) and restore the matter back again to his file for fresh adjudication after affording reasonable opportunity of hearing. The assessee is also directed to appear before the Ld. CIT(A) and participate in the appellate proceedings and file all the necessary evidences in support of the grounds of appeal taken.

As the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 31. 07.2025.

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