KRITI WADHWA,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 4587/DEL/2025Status: HeardITAT Delhi24 December 2025AY 2019-20Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the Ld. CIT(A) passed the order ex-parte without hearing the Assessee and did not decide all grounds on merits. In the interest of natural justice, the matter was remanded to the Ld. CIT(A) to decide the appeal afresh after providing an opportunity of being heard.

What were the facts?

The Assessee filed an appeal against the order of the Ld. CIT(A) who dismissed the appeal. The assessment order was passed u/s 147 read with section 144B of the Income Tax Act, 1961, making an addition of Rs. 25,00,000/-. The Assessee contended that the Ld. CIT(A) provided no opportunity of being heard.

What were the issues?

Whether the Ld. CIT(A) erred in dismissing the appeal without providing an opportunity of being heard to the Assessee and deciding the grounds on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 69,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 23/12/2025Pronounced: 24/12/2025

(A.Y. 2019-20) KritiWadhwa Vs ITO C-41, 3rd Floor, Shakti Nagar Civic Centre Extension, Delhi Delhi PAN: AEUPT0091F Appellant Respondent Assessee by Sh. NarenderChillar, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/12/2025 Date of Pronouncement 24/12/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, (‘Ld. CIT(A)/NFAC’ for short), dated 28/05/2025 pertaining to Assessment Year 2019-20.

2.

Brief facts of the case are that, an assessment order came to be passed on 24/02/2024 passed u/s 147 read with section 144B of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 37,62,120/-, as against the returned income of Rs. 12,62,120/- by making an addition of Rs. 25,00,000/-u/s 69 r.w.s 115BBE of the Income Tax Act. Aggrieved by the assessment order dated 24/02/2024, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 28/05/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

3.

The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.

4.

Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

5.

We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

6.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.

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