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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) which upheld the additions made by the AO. The assessee had failed to file any submissions before the Ld. CIT(A), seeking adjournments instead.
Held
The Tribunal set aside the order of the Ld. CIT(A) and restored the matter back for re-adjudication. The assessee was directed to file necessary evidence and participate in the hearing.
Key Issues
Whether the assessee was deprived of substantive justice by the Ld. CIT(A) confirming additions without providing a proper opportunity for hearing and filing submissions, despite repeated adjournments.
Sections Cited
250, 143(3), 143(3A), 143(3B)
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Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
The present appeal is filed by assessee against the order dated 18.10.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No. NFAC/2017-18/10086369 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 09.04.2021 passed u/s 143(3) read with sections 143(3A) & 143(3B) of the Act pertaining to assessment year 2018-19.
Before us, Ld.AR for the assessee Shri Lakshay Gupta appeared and filed an application for adjournment which is rejected and appeal is decided on merits based on the material available on record.
The Ld. CIT DR for the Revenue supports the orders of the lower authorities and requested for the confirmation of the same.
Heard Ld. Sr.DR and perused the material available on record. From the perusal of the appellate order, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission and sought adjournments only, thus the Ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before Ld. CIT(A) in support of the grounds of appeal 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 appeal. With these directions, grounds of appeal taken by the assessee in this appeal are partly allowed for statistical purposes.
In the result, the appeal of the assessee is partly allowed.
Order pronounced in the open Court on 12.12.2025.