ZEBA URFI,NEW DELHI vs. ITO,WARD-27(4), DELHI

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ITA 4432/DEL/2024Status: DisposedITAT Delhi17 February 2025AY 2014-15Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) erred by dismissing the appeal on non-prosecution without addressing the merits. The case was remitted back to the CIT(A) for a fresh decision on merits after providing the assessee with an adequate opportunity to be heard.

What were the facts?

The assessee appealed against an ex-parte order passed by the NFAC. The assessee argued that they were not given a reasonable opportunity to be heard, violating natural justice principles. The CIT(A) had dismissed the appeal without considering the merits of the case.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of being heard to the assessee and without deciding the case on merits.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Ved Jain, Adv. & Shri Ayush Garg, CA
For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 17.02.2025Pronounced: 17.02.2025

Asstt. Year : 2014-15 ZEBA URFI, VS. ITO, WARD 27(4), 16/TF, COMMUNITY CENTRE, DELHI 3RD FLOOR EAST OF KAILASH, NEW DELHI (PAN: AAIPU6601K) (Appellant) (Respondent) Appellant by : Shri Ved Jain, Adv. & Shri Ayush Garg, CA Respondent by : Shri Sanjay Kumar, Sr. DR Date of Hearing 17.02.2025 Date of Pronouncement 17.02.2025 ORDER This appeal has been filed by the Assessee against the order dated 28.12.2022 passed by the NFAC, Delhi for the assessment year 2014-15.

2.

At the outset, Ld. AR for the assessee submitted that the Ld. CIT(A) has erred both on facts and in law in passing the order exparte without providing the reasonable opportunity of being heard to the assessee in clear violation of principle of natural justice. He further submitted that Ld. CIT(A) has not given any findings on the merits of the case. Ld. DR relied upon the orders of the authorities below.

3.

I have heard the rival contentions and perused the records. Upon careful consideration, I find that Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal on account of non-prosecution, which is not permissible for the Ld. CIT(A). Hence, in the interest of justice, I remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on merits of the case, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings.

4.

In the result, the Assessee’s appeal is allowed for statistical purposes

Order pronounced in the Open Court on 17.02.2025.

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