SH. ROHIT AGGARWAL,DELHI vs. ITO WARD-24(1), DELHI

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ITA 104/DEL/2025Status: DisposedITAT Delhi12 November 2025AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the CIT(A) had not decided the issue on merit and had sustained the addition ex-parte. Therefore, in the interest of justice, the Tribunal directed the CIT(A) to provide an opportunity of being heard to the assessee and decide the issue on merit.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee did not appear for the hearing before the CIT(A), who dismissed the appeal in limine. The assessee contended that the CIT(A) passed an ex-parte order without a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without affording a proper opportunity of being heard to the assessee and deciding the addition on merit.

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Jitender Singh, CIT DR
Hearing: 03.11.2025

(Assessment Year: 2014-15) Shri Rohit Aggarwal, vs. ITO, Ward 24 (1), 10 – D, Underhill Road, New Delhi. Civil Lines, Delhi – 110 054. (PAN : AAUPA6319A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 03.11.2025 Date of Order : 12.11.2025 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 08.11.2024 for the AY 2014-15.

2.

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, we observe 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. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and, he dismissed the appeal in limine. We observed that that ld. CIT (A) has not decided the issue on merit and sustained the addition relying on the order of the Assessing Officer. Further we observe from the grounds of appeal

that the assessee has submitted that the ld. CIT (A) has passed the ex-parte order without affording fair and proper opportunity of being heard and not decided the addition on merit.

4. On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.

5. Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, 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, the appeal filed by the assessee is allowed for statistical purposes.

6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 12th day November, 2025.

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