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

ITA No.1763/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.1763/Del/2025
िनधा रणवष /Assessment Year: 2015-16

DHARMENDRA YADAV
76-D, Block, Panchsheel Enclave,
South Delhi.
PAN No.AASPY2597C
बनाम
Vs.
INCOME TAX OFFICER,
Ward 28(1),
Delhi.
अपीलाथ Appellant
यथ/Respondent

Assessee by Shri Dhanraj Goyal, Adv.
Revenue by Shri Manish Gupta, Sr. DR

सुनवाईकतारीख/ Date of hearing:
18.08.2025
उोषणाकतारीख/Pronouncement on 26.09.2025

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)-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)
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without adjudicating any of the juri ictional 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.
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Order pronounced in the open court on 26.09.2025 (M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 26.09.2025
*Kavita Arora, Sr. P.S.