MANOHAR DUTT SHARMA,FARIDABAD vs. ITO 1(5), FARIDABAD

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ITA 3246/DEL/2025Status: DisposedITAT Delhi10 October 2025AY 2011-12Bench: 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 file of the Assessing Officer, granting the assessee one more opportunity to be heard on merit. The Assessing Officer was directed to give an opportunity of hearing and decide the issue on merit.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A) which dismissed the appeal for not being pursued despite opportunities. The CIT(A) affirmed the Assessing Officer's ex-parte order without deciding on merit.

What were the issues?

Whether the appeal should be decided on merit when the lower authorities have passed ex-parte orders. Whether the assessee should be granted a further opportunity to present their case.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Ashok, CA
For Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Hearing: 01.09.2025

(Assessment Year: 2011-12) Manohar Dutt Sharma, vs. ITO 1 (5), 1, Jawahar Colony, NIT Faridabad, Faridabad. Faridabad – 121 001 (Haryana). (PAN : AFUPS3183H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ashok, CA REVENUE BY : Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 01.09.2025 Date of Order : 10.10.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

This appeal preferred by the assessee 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 19.03.2025 for Assessment Year 2011-12.

2.

At the time of hearing, ld. AR of 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. 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.

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 and Assessing Officer also decided the issues ex-parte. 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 Assessing Officer and direct the Assessing Officer 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 Assessing Officer 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 day of October, 2025.

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