DHARMENDRA YADAV,DELHI vs. INCOME TAX OFFICER WARD 28(1), CIVIC CENTRE DELHI

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ITA 1763/DEL/2025Status: DisposedITAT Delhi26 September 2025AY 2015-16Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) did not adjudicate the legal grounds or the merits of the addition. Therefore, the appeal was restored to the file of the CIT(Appeals) to adjudicate all grounds after providing an opportunity to the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals)-NFAC, which sustained additions/disallowances. The assessee's counsel argued that the appeal was dismissed ex parte by the CIT(Appeals) without adjudicating the jurisdictional and legal issues.

What were the issues?

Whether the CIT(Appeals) order was passed without proper adjudication of grounds, necessitating a remand for fresh consideration.

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

For Appellant: Shri Dhanraj Goyal, Adv
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 18.08.2025

आदेश /O R D E R PER C.N. PRASAD, J.M.

1.

This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi for the AY 2015-16 in sustaining the addition/disallowance made in the assessment order.

2.

Ld. Counsel for the assessee, at the outset, submitted that the appeal of the Assessee is disposed of ex parte by the Ld. CIT(Appeals) 1 without adjudicating any of the jurisdictional and legal issues raised by the assessee and by simply sustaining the order of the Ld. Assessing Officer on merits. There is no independent finding by the Ld. CIT(A) on the merits and there is no adjudication of other legal grounds raised by the Assessee. Therefore, the Ld. Counsel for the assessee submitted that the appeal may be restored back to the file of the Ld. CIT(A) for deciding all the issues after providing the assessee an opportunity of being heard.

3.

Ld. DR has no serious objection.

4.

Heard rival submissions, perused the orders of the authorities below.

5.

On perusal of the Ld. CIT(A) order, we find that there is no adjudication on any of the legal grounds raised by the Assessee.

Further, there is no independent adjudication on the addition made by the Assessing Officer. Predominantly the appeal was dismissed by the Ld. CIT(A) for non-prosecution by the Assessee. Therefore, we deem it appropriate to restore this appeal to the file of the Ld. CIT(A) who shall adjudicate all the grounds raised by the Assessee including the legal grounds and also the ground on merits after providing opportunity to the Assessee.

6.

In the result, appeal of the Assessee is allowed for statistical purpose.

Order pronounced in the open court on 26.09.2025

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