AMARJIT MEHTA,DELHI vs. ACIT,CENTRAL RANGE-8, NEW DELHI

PER MANISH AGARWAL, AM :

The captioned appeals are filed by assessee against the separate orders, both dated 30.03.2024 passed by Ld. Commissioner of Income Tax (A)-30, New Delhi [“Ld.CIT(A)”] in Appeal
No.10337/2017-18 and 10564/2018-19 u/s 250 of the Income Tax
Act, 1961 [“the Act”] arising out of penalty orders, both dated
21.09.2022 passed u/s 271D of the Act pertaining to assessment year 2018-19 & 2019-20 respectively.

ITA No.2484 & 2483/Del/2024
It is true that assessee has not filed any submission before Ld. CIT(A) in support of the grounds of appeals taken but due to that reason alone, assessee should not be deprived of substantive justice. In view of these facts and circumstances of the case and in the interest of justice, we set aside the order of Ld. CIT(A) and restore back to the file of Ld. CIT(A) to re-adjudicate the same in accordance with law after providing the opportunity of hearing to the assessee. The assessee is also directed to participate before the Ld. CIT(A) and file all the necessary evidences in support of the grounds of appeal taken in the appeals. With these directions, grounds of appeal taken by the assessee in these appeals are partly allowed for statistical purposes.

ITA No.2484 & 2483/Del/2024
Date- 12.12.2025
*Amit Kumar, Sr.P.S*