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Facts
The assessee filed appeals against the orders of the CIT(A) which dismissed the appeals in limine for not being pursued despite opportunities. The assessee's counsel argued that the CIT(A) did not decide the issue on merit and requested a remand.
Held
The Tribunal observed that the addition was sustained ex-parte by the CIT(A). In the interest of justice, the Tribunal directed the CIT(A) to give the assessee an opportunity of being heard on merit and decide the issue accordingly.
Key Issues
Whether the CIT(A) erred in dismissing the appeals without deciding the issue on merit, and if an opportunity for a fresh hearing should be granted to the assessee.
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Income Tax Appellate Tribunal, DELHI BENCHES ‘E’: NEW DELHI.
Before: SHRI S.RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN
Order : 10.12.2026 O R D E R PER BENCH :
1. 1. The assessee has filed appeals against the orders of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi [“Ld. CIT (A)”, for short] dated 17.03.2025 and 18.03.2025 for the Assessment Years 2015-16 to 2020-21.
2. At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeals despite being granted several opportunities and the details are given in the first appellate order by relying on several decisions and dismissed the appeals in limine. He submitted that ld. CIT (A) has not decided to 3577/Del/2025 the issue on merit and prayed that this file may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, all the appeals filed by the assessee are allowed for statistical purposes.