SEEMA NARANG,FARIDABAD HARYANA vs. INCOME TAX OFFICER WARD 2(3), FARIDABAD HARYANA

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ITA 1999/DEL/2025Status: DisposedITAT Delhi10 September 2025AY 2016-17Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while the CIT(A) provided opportunities, the assessee did not submit required details. However, to provide a fair chance, the Tribunal set aside the CIT(A) orders and restored the appeals for fresh adjudication.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for AY 2015-16 and 2016-17. The assessee contended that the CIT(A) passed ex-parte orders without providing sufficient opportunities to be heard.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without affording adequate opportunity of hearing to the assessee?

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv
For Respondent: Shri Pradumna Kumar Singh, Sr. DR
Hearing: 04.09.2025Pronounced: 10.09.2025

PER BENCH: Both the appeal are filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Faridabad [CIT(A) in short], dated 19.02.2025 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2015-16 and 2016-17.

2.

At the outset, from the perusal of the order of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the additions made by the AO. The assessee in ground of appeal No.10 for Ay 2015-16 and Ground of appeal No. 14 in AY 2016-17 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard and passed the order exparte.

4.

Heard the parties and considered the facts of the case. From the perusal of orders of Ld. CIT(A), it clearly shows that the Ld. CIT(A) has provided many opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed off the appeals filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.

1.

1. 5. Under these facts and circumstances and in the interest of justice, we set aside the orders of ld. CIT(A) in both the appeals and restored the same to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving reasonable opportunity of hearing to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A) for both the assessment years.

6.

In the result, the appeals of the assessee for both the assessment years are allowed for statistical purposes.

Order pronounced in the open Court on 10.09.2025.

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