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Facts
The assessee's appeal was dismissed by the ld. CIT (A) in limine for not pursuing the appeal despite opportunities. The assessee argued that the issue was not decided on merit and sought an opportunity to be heard.
Held
The Tribunal observed that the assessee was not given an opportunity to be heard on merit. Therefore, the matter was restored to the file of the ld. CIT (A) to provide an opportunity for hearing and decide the issue on merit.
Key Issues
Whether the CIT (A) was justified in dismissing the appeal in limine without deciding the issue on merit, and whether the assessee should be granted another opportunity to be heard.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
(Assessment Year: 2013-14) M/s. New Age Healing Private Limited, vs. ITO, Ward 18 (1), D – 170, Sector 8, South West Delhi, Delhi. Dwarka, New Delhi – 110 075. (PAN : AADCN9071G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Joshi, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 11.09.2025 Date of Order : 1109.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 27.11.2024 for Assessment Year 2013-14.
At the time of hearing, ld. AR for the assessee brought to our notice 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 and dismissed the appeal in limine. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. We observe that ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 11TH day of September, 2025 after the conclusion of the hearing.