VENUS JAWAHHRAT,NEW DELHI vs. ITO,WARD-51(5), NEW DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एफ”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
डॉ मीठा लाल मीना, लेखाकार सद˟ के समƗ
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “F”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
DR. MITHA LAL MEENA, ACCOUNTANT MEMBER
आअसं.4198/िदʟी/2024 (िन.व. 2017-18)
Venus Jawahhrat,
S.No.23, 2661, Gali No. 2,
Beadon Pura, Karol Bagh, New Delhi 110005
PAN: AANFV-9900-B
...... अपीलाथᱮ/Appellant
बनाम Vs.
Assessing Officer, Ward 51(5),
New Delhi 110002
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : Shri Neelesh Kumar Jain, Chartered Accountant
ŮितवादीȪारा/Respondent by : Ms. Suman Malik, CIT-DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
06/01/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
06/01/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 16.07.2024, for assessment year 2017-18. 2. Both sides heard. The ld. Counsel for the assessee submitted that the CIT(A) has passed an ex-parte order as the Counsel to whom the assessee had assigned the files never appeared before the CIT(A). A perusal of impugned order shows
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that the CIT(A) has dismissed appeal for non prosecution. The provisions of section 249 and 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) does not permit CIT(A) to dismiss appeal for non prosecution. The CIT(A) is mandatorily required to pass order on merits. Considering entire facts of the case, we deem it appropriate to restore this appeal back to the CIT(A) for adjudication on merits, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
3. The assessee is directed to appear before the CIT(A) on service of notice, without fail.
4. In the result, impugned order is set aside and appeal of the assesee is allowed for statistical purpose.
Order pronounced in the open court on Monday the 06th day of January,
2025. (DR. MITHA LAL MEENA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी / Delhi, ᳰदनांक/Dated 06/01/2025
NV/-
ᮧितिलिप अᮕेिषतCopy 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.
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BY ORDER,
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(Dy./Asstt.