PUJA GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-29, NEW DELHI

The present appeal has been filed by the assessee against the order of ld. CIT(A)-30, New Delhi dated 02.11.2022.

At the outset, it was brought to our notice that the order has been passed without affording an opportunity to the assessee. The fact has not been in dispute by the revenue. It was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. The ld. DR objected in principle. We find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file her submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The assessee shall comply to the notices issued by the department from time to time without seeking unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 19/06/2023.