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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The assessee did not appear, and the appeal was decided ex-parte by the CIT(A) and the Assessing Officer.
Held
The Tribunal observed that the CIT(A) did not decide the issue on merit and affirmed the ex-parte order of the AO. In the interest of justice, the matter was remitted back for denovo assessment.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding the issue on merit? Whether the matter requires denovo assessment for the interest of justice?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
(Assessment Year: 2017-18) Archana Saluja, vs. ACIT, Central Circle 5, 9 – A, Jeevan Jyoti Farms, Delhi. The Greens, Rajokri, New Delhi – 110 038. (PAN : AANPS2300L) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 24.09.2025 Date of Order : 24.09.2025 O R D E R
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.
None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
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 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.
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.
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.