ZEBA URFI,NEW DELHI vs. ITO,WARD-27(4), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2014-15
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
2 | P a g e 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. SRBhatnagar