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Facts
The Assessee filed appeals against assessment orders passed under Section 153C r.w. Section 143(3) of the Income Tax Act, 1961, for AY 2018-19 to 2020-21. The CIT(A) dismissed these appeals.
Held
The Tribunal noted that while the Assessee initially filed submissions, they later failed to appear for hearings, and the CIT(A) did not decide all contentions on merits. Therefore, in the interest of natural justice, the matter was remanded.
Key Issues
Whether the CIT(A) provided sufficient opportunity for being heard and decided all contentions on merits, and if not, whether the matter should be remanded for a fresh hearing.
Sections Cited
153C, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA
(A.Y 2020-21) Mr.Vikas Verma Vs Deputy commissioner of 101, 1st Floor, Laxmi Income Tax, tower-II,Saraswati Vihar, Central Circle-30 New Delhi-110034 Delhi PAN: AAGPV8856R Appellant Respondent Assessee by Sh. S. Krishna, Adv, Sh. Harshit Chauhan, Adv Revenue by Sh. Sumer Singh Meena, CIT (DR) Date of Hearing 27/08/2025 Date of Pronouncement 28/08/2025 ORDER PER YOGESH KUMAR, U.S. JM:
The captioned Appeals are filed by the Assessee against the orders of the CIT(A), New Delhi dated 30/12/2024 pertaining to Assessment Year 2018-19 to 2020-21 respectively.
Brief facts of the case are that, an assessment orders came to be passed on 27/03/2023 u/s 153C r.w. Section 143(3) of the Income Tax Act, 1961 ('Act' for short) for Assessment Year 2018-19 to 2020-21 by making certain addition. Aggrieved by the assessment orders dated 27/03/2023, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide order dated 30/12/2024, dismissed the Appeals filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has not provided sufficient opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeals of the Assessee.
Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), initially the Assessee filed written submissions before the Ld. CIT(A), however later on failed to appear on subsequent dates of hearing.
Though the Ld. CIT(A) has dealt with Grounds of Appeal of the Assessee, not decided all the contentions raised in the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not actively participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the first Appeals afresh in accordance with law after providing opportunity of being heard to the Assessee. The Assessee is also directed to participate and cooperate in the first appellate proceedings without fail.
In the result, the Appeals of the Assessee in ITA Nos.
1217/Del/2015, 1218/Del/2015 and 1219/Del/2015 are partly allowed for statistical purpose.
Order pronounced in the open court on 28th August, 2025