AMARJIT MEHTA,DELHI V. ACIT, CENTRAL RANGE-8, NEW DELHI

ITA 2483/DEL/2024

AI Insights

The case involves appeals filed by Amarjit Mehta against penalty orders issued under section 271D of the Income Tax Act, 1961, for the assessment years 2018-19 and 2019-20. The penalties were initially confirmed by the Ld. CIT(A) due to the absence of submissions from the assessee. The ITAT noted the lack of representation from the assessee during the hearing but decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, emphasizing the importance of substantive justice over procedural lapses.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791623 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 25 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: 2019-2020
• Appeal Filed On: 17-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR
• Keywords: Set aside

Judgement Text

"ITA No.2484 & 2483/Del/2024 Amarjit Mehta vs ACIT 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.2484 & 2483/Del/2024 [Assessment Year : 2018-19 & 2019-20] Amarjit Mehta C/o-S.B.G. & Co., Chartered Accountants, 9, Atta-ur-rehman Lane, Civil Lines, Delhi-110054. PAN-ACEPM4358F vs Addl. CIT Central Range-8 New Delhi 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 captioned appeals are filed by assessee against the separate orders, both dated 30.03.2024 passed by Ld. Commissioner of Income Tax (A)-30, New Delhi [“Ld.CIT(A)”] in Appeal No.10337/2017-18 and 10564/2018-19 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of penalty orders, both dated 21.09.2022 passed u/s 271D of the Act pertaining to assessment year 2018-19 & 2019-20 respectively. Printed from counselvise.com ITA No.2484 & 2483/Del/2024 Amarjit Mehta vs ACIT 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 orders, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission, 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 appeals. With these directions, grounds of appeal taken by the assessee in these appeals are partly allowed for statistical purposes. Printed from counselvise.com ITA No.2484 & 2483/Del/2024 Amarjit Mehta vs ACIT Page | 3 4. In the result, both appeals of the assessee are 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 "