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Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S.RIFAUR RAHMAN
Order
: 13.05.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 07.11.2024 for the Assessment Years 2013-14 & 2014-15.
None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
& 213/DEL/2025 3. At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeals despite being granted several opportunities. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and dismissed the appeal ex-parte. We also observed that that ld. CIT (A) has dismissed the appeal on merit also.
On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we 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 appeals filed by the assessee are allowed for statistical purposes.