PRIYA SHARMA,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

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ITA 65/DDN/2025Status: DisposedITAT Dehradun10 July 2025AY 2017-2018Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the CIT(A) decided the appeals ex-parte without hearing the assessee and did not decide all grounds on merits. Therefore, in the interest of natural justice, the matter was remanded to the Assessing Officer for fresh assessment.

What were the facts?

The assessee filed appeals against assessment orders for multiple assessment years. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeals. The assessee then filed further appeals before the ITAT.

What were the issues?

Whether the CIT(A) erred in deciding appeals ex-parte without hearing the assessee and not deciding all grounds on merits, and if the matter should be remanded for fresh assessment.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.

Hearing: 10/07/2025Pronounced: 10/07/2025

Heard together (3 matters)

ITA No. 62/DDN/2025
ITA No. 64/DDN/2025
ITA No. 66/DDN/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER YOGESH KUMAR, U.S. JM:

1.

The above captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Exemptions)(‘Ld. CIT(E) for short), New Delhi dated 19/02/2025, 19/02/2025, 24/03/2025, 19/02/2025, 24/03/2025 and 03/03/2025 respectively for the and 2015-16 respectively.

2.

Brief facts of the case are that, assessment orders came to be passed for the Assessment years under consideration against the Assessee. Aggrieved by the six assessment orders, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide ordersimpugned, dismissed the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the captioned Appeals.

3.

None appeared for the Assessee. Considering the issue involved in the present Appeals, we deem it fit to decide the Appeals on hearing the Ld. Department's Representative and perused the material available on record.

4.

The Ld. Departmental Representative vehemently submitted that the Assessee has neither produced complete details/reply before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders, which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. material available on record. It can be seen from the orders of the Ld.

1. CIT(A), the Appeals have been decided ex-parte without hearing the Assessee. It is further observed that whiledisposing the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings and the Assessee has also not produced complete details before the A.O., in the interest of natural justice, we remand the matter to the file of the A.O. with a direction to the A.O. to frame the assessment afresh in accordance with law after providing opportunity of being heard to the Assessee. The Assessee is also directed to participate in the assessment proceedings and liberty is reserved to the Assessee to produce all/any documents.

6.

In the result, the Appeals of the Assessee are partly allowed for statistical purpose.

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