UMAR MOHD,HARYANA vs. ITO, WARD 4 (4), GURGAON, GURGAON
Income Tax Appellate Tribunal, DELHI BENCHES: A : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
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. &
Assessment
Year
CIT(A)
[ld. FAA]
who passed the order
Appeal
No.
&
Date of order of the CIT(A)
AO who passed the assessment order & Date of order
Section of the IT Act under which the AO passed the order
2389/Del/2025
2017-18
CIT(A)-3,
Gurgaon
CIT(A),
GGN-
1/10975/2019-20,
ITO, Ward-4(4),
Gurgaon.
dated
143(3)
ITAs No.2389 to 2392/Del/2025
Dated 10.02.2025
06.12.2019
2390/Del/2025
2018-19
-
Do-
NFAC/2017-
18/10229003, dated 10.02.2025
AO, NeAC, dated
24.03.2021
-
Do -
2391/Del/2025
2018-19
-
Do-
NFAC/2017-
18/10229805
dated 10.02.2025
AO, NeAC, dated
11.01.2022
272A(1)(d)
2392/Del/2025
2018-19
-
Do-
NFAC/10229804, dated 10.02.2025
AO, NeAC, dated
14.01.2022
270A
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. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 30th October, 2025. dk
ITAs No.2389 to 2392/Del/2025
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