SONU KUMAR,DELHI vs. COMMISSIONER OF INCOME TAX (APPEAL) INCOME TAX DEPARTMENT, VIKAS BHAWAN
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.124/िदʟी/2024 (िन.व. 2015-16)
Sonu Kumar,
H.No. D774, Gali No-3, D-Block,
Mandoli Saboli, Delhi 110093
PAN: BHKPK-3435-R
...... अपीलाथᱮ/Appellant
बनाम Vs.
Commissioner of Income Tax(Appeal)
R.No. F101, 1, Vikas Bhawan, IP Estate,
Delhi 110002
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
14.01.2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
14.01.2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi
(hereinafter referred to as 'the CIT(A)') dated 16.11.2023, for assessment year
2015-16. 2. A perusal of impugned order shows that the assessee failed to respond to notices issued by the CIT(A) during First Appellate proceedings. The CIT(A) had issued as many as six notices. The assessee neither filed letter for adjournment nor any submissions in response to any of the notices. In grounds of appeal raised before the Tribunal, the reason for non appearance of the assessee before the CIT(A) is attributed to serious medical condition of the assessee. It is stated that the 2
assessee has undergone kidney transplant and was also suffering from Covid related issues. Considering the facts stated in grounds of appeal and in the interest of justice, without commenting on merits of the issues raised in appeal I deem it appropriate to restore the appeal back to the CIT(A) for denovo adjudication, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
3. The assessee shall respond to notice(s) served by the CIT(A), without fail.
4. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Tue ay the 14th day of January,
2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 14.01.2025
NV/-
ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
3
BY ORDER,
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(Dy./Asstt.