AJAY KUMAR,MUZAFFARNAGAR V. INCOME TAX OFFICER, WARD-1(2), MUZAFFARNAGAR

ITA 1368/DEL/2024

AI Insights

The case involves an appeal by Shri Ajay Kumar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed the additions made by the Assessing Officer under sections 147 and 144B of the Income Tax Act, 1961 for the assessment year 2016-17. The primary contention in the appeal was the lack of opportunity given to the assessee to present his case, as he failed to submit any evidence or attend the hearings at the CIT(A). The Tribunal noted the procedural lapses and emphasized the need for substantive justice, leading to the decision to remand the case back to the CIT(A) for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791622 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 27-03-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR
• Keywords: Set aside
• Section: 147

Judgement Text

"ITA No.1368/Del/2024 Ajay Kumar vs ITO Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1368/Del/2024 [Assessment Year : 2016-17] Shri Ajay Kumar, House No.78, Prem Vihar Jansath Road, New Mandi Muzaffarnagar Uttar Pradesh-251001 PAN-ATOPK2495C vs National Faceless Assessment Centre, Delhi-110001 APPELLANT RESPONDENT Appellant by None Respondent by Shri Krishna Kumar Ramawat, Sr.DR Date of Hearing 04.12.2025 Date of Pronouncement 12.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 12.01.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2015-16/10113136 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 16.03.2022 passed u/s 147 read with section 144B of the Act pertaining to assessment year 2016-17. Printed from counselvise.com ITA No.1368/Del/2024 Ajay Kumar vs ITO Page | 2 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. However, the Revenue is represented by Ld. Sr. DR who supports the orders of lower authorities and requested for the confirmation of the same. 3. Heard the contention of Ld. Sr. DR and perused the material available on record. From the perusal of the appellate order, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission and sought adjournments, thus the Ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before Ld. CIT(A) in support of the grounds of appeals taken but due to that reason alone, assessee should not be deprived of substantive justice. In view of these facts and circumstances of the case and in the interest of justice, we set aside the order of Ld. CIT(A) and restore back to the file of Ld. CIT(A) to re-adjudicate the same in accordance with law after providing the opportunity of hearing to the assessee. The assessee is also directed to participate before the Ld. CIT(A) and file all the necessary evidences in support of the grounds of appeal taken in the appeal. With these directions, grounds of appeal taken by the assessee in this appeal are partly allowed for statistical purposes. Printed from counselvise.com ITA No.1368/Del/2024 Ajay Kumar vs ITO Page | 3 4. In the result, appeal of the assessee is partly allowed. Order pronounced in the open Court on 12.12.2025. Sd/- Sd/- (MAHAVIR SINGH) VICE PRESIDENT Date-12.12.2025 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. Guard File ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "