VISHAL CHITKARA ,NEW DELHI vs. DCIT, DELHI

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld.
CIT(A)-24, New Delhi dated 29.03.2025 pertaining to A.Y. 2018-19. 2. None was present from the side of the assessee. We decided to proceed ahead with the assistance of the ld DR and the materials on record.

ITA No. 3397/DEL/2025 [A.Y. 2018-19]
3. At the very outset, ld. DR stated that the ld. CIT(A) has passed an ex- parte order confirming the addition of Rs. 1,29,06,920/- made by the Assessing Officer u/s 69A of the Income-tax Act, 1961 and the objection of the assessee is that the CIT(A) has done so without providing proper opportunity of being heard to the assessee. The ld. DR fairly conceded that the order of the ld. CIT(A) may be set aside for fresh adjudication.
4. We have heard the submissions and have perused the relevant material on record. We find that the order of the CIT(A) is not in accordance with the provisions of section 250(6) of the Act. We are therefore, of the considered view that the CIT(A) ought to have given sufficient opportunity of being heard to the assessee and adjudicate all the grounds raised in the appeal. Considering the facts of the case, and in the interest of justice and fair play, the appeal is restored to the file of the ld.
CIT(A) for a fresh adjudication on all the issues raised, as per the provisions of section 250(6) of the Act.
5. The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.

ITA No. 3397/DEL/2025 [A.Y. 2018-19]
6. In the result, appeal of the assessee in ITA No. 3397/DEL/2025 is allowed for statistical purposes.
The order is pronounced in the open court on 05.12.2025. [MAHAVIR SINGH]

[NAVEEN CHANDRA]
VICE PRESIDENT

ACCOUNTANT MEMBER

Dated: 12th DECEMBER, 2025. VL/