SH. ARJUN KUMAR,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 3123/DEL/2025Status: DisposedITAT Delhi10 October 2025AY 2014-15Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (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 restored the matter to the CIT(A) for a decision on merit, granting the assessee one more opportunity to be heard. The assessee was directed to cooperate with the tax authorities.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for not pursuing the appeal despite several opportunities. The assessee contended that they had reasons for not appearing and that the issue was not decided on merit.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without deciding on merit. Whether the assessee should be granted another opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Somil Agarwal, Advocate, Shri Deepesh Garg, Advocate
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 18.09.2025

(Assessment Year: 2014-15) Shri Arjun Kumar, vs. ITO, Ward 2(1)(1), G – 259A, HIG Flat, Ghaziabad. Pratap Vihar, Ghaziabad – 201 009. (PAN : ATMPK4501F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 18.09.2025 Date of Order : 10.10.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

This appeal preferred by the assessees is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 30.01.2025 for Assessment Year 2014-15.

2.

At the time of hearing, ld. AR for the assessee brought to our notice 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 in limine. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.

3.

On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).

4.

Considered the rival submissions and material placed on record. We observe that ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and 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.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of October, 2025.

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