UTTAM KUMAR MALI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 27, NEW DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal observed that the CIT(A) did not provide an independent finding on the addition. The appeal was primarily dismissed for non-prosecution. Therefore, the Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication after providing adequate opportunity.
What were the facts?
The assessee filed an appeal against the order of the CIT(Appeals) which sustained an addition made by the Assessing Officer under Section 69A of the Act for AY 2020-21. The assessee's counsel submitted that the appeal was dismissed ex parte by the Assessing Officer without going into the merits.
What were the issues?
Whether the CIT(A) order dismissing the appeal ex parte without considering the merits was justified. Whether the appeal should be restored to the CIT(A) for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH
आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-29, Delhi dated 10.01.2025 for the AY 2020-21 in sustaining the addition made u/s 69A of the Act.
Ld. Counsel for the assessee, at the outset, submitted that the appeal of the assessee was dismissed ex parte without going into the merits of the addition by the Assessing Officer. Ld. Counsel for the 1 assessee therefore submitted that the appeal may be restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee.
Ld. DR has no serious objection in remitting the appeal to the file of the Ld. CIT(A).
Heard rival contentions, perused the orders of the authorities below.
On perusal of the Ld. CIT(A) order, we observed that the Ld. CIT(A) did not give any independent finding on the addition made by the AO. Predominently the appeal was dismissed for non prosecution and without there being any independent finding of the Ld. CIT(A) on the issue in appeal. Thus, we feel it appropriate to retore the appeal to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 30.09.2025
More judgments on Section 69A
- Vishal Kumar Patel(HUF), Raipur vs DCIT, Circle-1(1), RaipurITA 595/RPR/2026[2017-18]Status: Heard21 Oct 2026AY 2017-18
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
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