ARTI MALIK,INDIRAPURAM vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI

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ITA 3066/DEL/2024Status: DisposedITAT Delhi19 November 2025AY 2018-19Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) did not decide the issue on merit. In the interest of justice, the matter was remitted back to the Assessing Officer for a denovo assessment with an opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. The assessee did not appear for multiple hearings. The CIT(A) dismissed the appeal for non-prosecution, affirming the Assessing Officer's ex-parte order.

What were the issues?

Whether the appeal should be decided on merit or dismissed for non-prosecution. Whether the matter should be remanded for denovo assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 03.11.2025

(Assessment Year: 2018-19) Arti Malik, vs. Assessment Unit, 663, First Floor, Shakti Khand 4, Income Tax Department, Indirapuram, New Delhi. Ghaziabad – 201 014 (Uttar Pradesh). (PAN : AJQPM2291Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.11.2025 Date of Order : 19.11.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 22.05.2024 for the Assessment Year 2018-19.

2.

None appeared on behalf of the assessee from the date of first posting on 20.11.2024 and subsequently several hearing dates were given but none appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

3. At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and dismissed the appeal. It is observed that ld. CIT (A) has not decided the issue on merit and affirmed the order of the Assessing Officer who has also passed the order ex-parte under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’). Ld. DR of the Revenue relied on the orders of the lower authorities.

3.

We have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. we hold and direct accordingly.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 19th day of November, 2025.

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