UTTAM KUMAR MALI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 27, NEW DELHI
ITA No.2080/Del/2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A No.2080/Del/2025
िनधा रणवष /Assessment Year: 2020-21
UTTAM KUMAR MALI
311, Flat No.13, 4th Floor,
Kucha Sanjogi, Ram Naya Bazar,
New Delhi.
PAN No.AHUPM8120E
बनाम
Vs.
DCIT,
Central Circle-27,
Room No.348, 3rd Floor,
Jhandewalan Extn.,
New Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Paritosh Jain, Adv.
Revenue by Shri Mahesh Kumar, CIT DR
सुनवाईकतारीख/ Date of hearing:
20.08.2025
उोषणाकतारीख/Pronouncement on 30.09.2025
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.
2. 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 2
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.
3. Ld. DR has no serious objection in remitting the appeal to the file of the Ld. CIT(A).
4. Heard rival contentions, perused the orders of the authorities below.
5. 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.
6. In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 30.09.2025 (M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 30.09.2025
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*Kavita Arora, Sr. P.S.