RAJU PRAKASH,DELHI vs. ITO,WARD-59(1), DELHI
Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the NFAC, Delhi dated 21.10.2024 pertaining to A.Y 2015-16. 2. None appeared for and on behalf of the assessee. So we heard the ld. DR and perused the relevant material on record. Before us, in absence of the counsel for the assessee, the ld DR assisted the Bench and appraised the facts of the case.
[A.Y 2015-16]
Raju Prakash
Page 2 of 3
After hearing the ld. DR and perusing the relevant material on record, we find that the appeal has been dismissed ex parte for non- prosecution by the ld. CIT(A). In the interest of justice and fair play, we are of the considered view that both the Assessing Officer and the first appellate authority ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the authorities below.
In the result, appeal of assessee in ITA No. 71/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 27.08.2025. [SATBEER SINGH GODARA]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated : 09th SEPTEMBER, 2025. VL/
[A.Y 2015-16]
Raju Prakash
Page 3 of 3