SUNITA CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 8, NEW DELHI

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ITA 3401/DEL/2018Status: DisposedITAT Delhi14 February 2025AY 2014-15Bench: SHRI SUDHIR KUMAR, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the rival submissions and material on record. It observed that the addition was sustained by the Ld. CIT(A) based on the Assessing Officer's order. The Tribunal was of the considered view that the assessee should be given one more opportunity of being heard on merit. Therefore, the matter was restored to the file of the Ld. CIT(A) with a direction to grant an opportunity of being heard to the assessee and decide the issue on merit as per law. The assessee was also directed to make proper submissions and cooperate with the tax authorities. The appeal filed by the assessee was allowed for statistical purposes.

What were the facts?

The assessee, Vikrant Yadav, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 07.03.2025, for the Assessment Year 2011-12. The assessee's representative submitted that the Ld. CIT(A) dismissed the appeal in limine without deciding the issue on merit, citing the assessee's failure to pursue the appeal despite multiple opportunities. The assessee requested a remand to the Ld. CIT(A) to provide an opportunity of being heard on merit, explaining that there were reasons for the non-appearance. The Revenue's representative objected, stating that the assessee had not utilized the opportunities granted.

What were the issues?

1. Whether the Ld. CIT(A) erred in dismissing the assessee's appeal in limine without deciding the issue on merit, thereby violating the principles of natural justice, particularly when the assessee sought an opportunity to be heard on merit due to reasons for non-appearance before the first appellate authority? (Question of law and fact) Assessee's Contention: The Ld. CIT(A) wrongly dismissed the appeal without adjudicating on the merits of the case. The assessee was not given a proper opportunity to be heard and had valid reasons for not appearing. The appeal should be remitted back to the Ld. CIT(A) for a decision on merit. Revenue's Contention: The assessee failed to utilize the several opportunities granted by the Ld. CIT(A) and therefore, the dismissal in limine was justified. The Revenue objected to the assessee's submission for a remand.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

For Appellant: Shri M.R. Sahu, CA

For Respondent: Shri Jitender Singh, CIT DR

Hearing: 17.11.2025

Order

: 17.11.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 07.03.2025 for the Assessment Year 2011-12.

At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order by relying on several decisions and dismissed the appeal in limine. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.

On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).

Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of the Assessing Officer, in our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 17th day of November, 2025.

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