ARCHANA SALUJA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-5, DELHI, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S.RIFAUR RAHMANArchana Saluja, vs.
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi [“Ld. CIT(A)”, for short] dated 28.02.2025 for the Assessment Year 2017-18. 2. None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 3. At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued
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the appeal despite being granted several opportunities and the details are given in the first appellate order, accordingly 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.
Ld. DR of the Revenue relied on the orders of the lower authorities.
4. We have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld.
DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 24h day of September, 2025. (SATBEER SINGH GODARA)
ACCOUNTANT MEMBER
Dated: 29.09.2025
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ITA No.3206/DEL/2024