SHASHWAT JAISWAL,HALDWANI vs. INCOME TAX DEPARTMENT FACELESS ASSESSMENT UNIT, NEW DELHI

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ITA 126/DDN/2024Status: DisposedITAT Dehradun12 September 2025AY 2022-2023Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the order of the Ld. CIT(A) and remanded the matter back for a fresh decision after providing the assessee a reasonable opportunity to be heard. The assessee was directed to participate and submit necessary details and evidence.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A)/NFAC which confirmed the Assessing Officer's order. The appellate order was passed ex-parte because the assessee failed to make substantive compliance despite several opportunities.

What were the issues?

Whether the ex-parte order passed by the Ld. CIT(A) was justified without providing a reasonable opportunity to the assessee to present their case.

Which sections of the Income-tax Act were involved?

Income Tax Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 10/09/2025Pronounced: 12/09/2025

ORDER

PER MANISHAGARWALAM:

1.

The present appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), Delhi dated 28.06.2024 for the Assessment Year 2022-23 arising out of the order of the Assessing Officer vide order dated 18.03.2024 pertaining to A.Y. 2022-23.

2.

At the outset, from the perusal of the appellate order, it is seen that the same was passed ex-parte as assessee has failed to make compliance despite of as many as five opportunities provided by ld. CIT(A). The Ld. CIT(A) has confirmed the order of Ld. AO without going into the merits of the issues as no substantive compliance was made by the assessee, Considering these facts and in the circumstances of the case, in the larger interest of substantial justice, we set aside the order of ld. CIT(A) and remand the matter to his file with the directions to pass the order after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the proceedings and filed all the necessary details and evidences in support of the grounds taken. With these directions, ground of appeal No. 1 of the assessee is partly allowed for statistical purposes.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 12 September, 2025.

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