DEEKSHA GUPTA,NOIDA vs. ADDL/JCIT (A), NOIDA

आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7100/धिल्ली/2025 (नि.व. 2017-18)
Deeksha Gupta,
A-701, Stellar Green Apartment, Sector-44,
Noida, Uttar Pradesh 201301

PAN: AIPPG-9327-B

...... अपीलार्थी/Appellant
बिाम Vs.

Addition/Joint Commissioner of Income Tax (Appeals),
Noida Sector 24, Uttar Pradesh 201301

..... प्रनिवादी/Respondent

अपीलार्थी द्वारा/Appellant by : S/Shri Saket Sharma, Chartered Accountant &

Lalit Mohan Pant, Advocate
प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR

सुिवाई की निथर्थ/ Date of hearing

:
15/12/2025

घोषणा की निथर्थ/ Date of pronouncement
:
15/12/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of Additional/Joint Commissioner of Income Tax (Appeals)-11, Delhi [in short ‘the CIT(A)’] dated 11.06.2024, for Assessment Year 2017-18. 2. Shri Saket Sharma, appearing on behalf of the assessee submitted that in assessment proceedings u/s.144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) the Assessing Officer disallowed Rs.5,35,556/- in respect of loss claimed by the assessee on house property and further made addition of Rs.1,50,997/- on account of mismatch in Form no. 26AS and the income returned

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by the assessee. Aggrieved by the assessment order dated 25.10.2019, the assessee filed an appeal before the CIT(A). The CIT(A) in ex-parte proceedings dismissed appeal of the assessee in limine for want of prosecution. The ld. Counsel submits that the assessee has prima facie good case on merits, he prayed for remanding the case back to AO/CIT(A).
3. Per contra, Shri Manoj Kumar representing the department vehemently defended the impugned order. The ld. DR submits that several notices were issued by the CIT(A) to the assessee, the assessee did not respond to any of the notices.
He thus prayed for upholding the impugned order.
4. Both sides heard. I have considered the rival submissions and perused the material available on record. The CIT(A) has dismissed appeal of the assessee for want of prosecution and has not adjudicated the grounds of appeal on merits. It is a well settled law that the CIT(A) has no power to dismiss appeal for non- prosecution. The First Appellate Authority is statutorily required to adjudicate the appeal on merits by passing a speaking order dealing with each ground of appeal raised by the assessee. In view of the above legal position, the impugned order passed by the CIT(A) is unsustainable. It is further observed that the assessment order is also passed u/s.144 of the Act as the assessee failed to make submission before the AO as well. In the interest of justice, the case is restored to AO for de- novo assessment, in accordance with law, after providing reasonable opportunity of making submissions to the assessee.
6. The assessee shall respond to the notices served by the AO, without fail.

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7. 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 Monday the 15th day of December,
2025. (VIKAS AWASTHY)

न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 24/12/2025

NV/-
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.

BY ORDER,
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(Asstt.