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Facts
The assessee failed to appear before the tribunal, leading to the dismissal of their appeals. The assessee contended that they were not given an opportunity to contest the merits of the case and that there was no proof of notice service.
Held
The Tribunal noted that the assessee was not represented and the appeals were dismissed for non-appearance. However, considering the assessee's plea of not being given an opportunity to contest on merits, the Tribunal restored the issues to the CIT(A) for fresh consideration.
Key Issues
Whether the assessee was properly served with notices and given an adequate opportunity to contest the appeal on merits before the lower authorities.
Sections Cited
143(3), 272A(1)(d), 270A
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Income Tax Appellate Tribunal, DELHI BENCHES: A : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessee against the orders of the Ld. First Appellate Authority in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the lower authorities are as under:- ITA No. & CIT(A) Appeal No. & AO who passed Section of Assessment [ld. FAA] Date of order of the assessment the IT Act Year who the CIT(A) order & Date of under which passed the order the AO order passed the order 2389/Del/2025 CIT(A)-3, CIT(A), GGN- ITO, Ward-4(4), 143(3) 2017-18 Gurgaon 1/10975/2019-20, Gurgaon. dated ITAs No.2389 to 2392/Del/2025 Dated 10.02.2025 06.12.2019 - - 2390/Del/2025 Do- NFAC/2017- AO, NeAC, dated Do - 2018-19 18/10229003, 24.03.2021 dated 10.02.2025 - 2391/Del/2025 Do- NFAC/2017- AO, NeAC, dated 272A(1)(d) 2018-19 18/10229805 11.01.2022 dated 10.02.2025 2392/Del/2025 - Do- NFAC/10229804, AO, NeAC, dated 270A 2018-19 dated 10.02.2025 14.01.2022 2. On hearing both the sides and appreciating the material on record, we find that the assessee was not represented at the time of hearing and the appeal was dismissed on the basis that the assessee has failed to appear and file the submissions. The assessee has raised specific ground that he was not given opportunity to contest on merits. The impugned orders do not reflect as to if the notices were served to the knowledge of the assessee. Thus for ends of justice, without prolonging the matter further, we consider it an appropriate case to restore the issues on merits as well as on law to the files of the ld.CIT(A) with the direction to serve a notice afresh and decide the appeals in accordance with the law. The appeals are allowed for statistical purposes. Order pronounced in the open court on 30.10.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30th October, 2025. dk ITAs No.2389 to 2392/Del/2025