ANUJ KAMBOJ,GURGAON V. ITO WARD- 1(1), GURGAON

ITA 3133/DEL/2025

AI Insights

The case involves multiple appeals filed by Anuj Kamboj against the orders of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, New Delhi, for the Assessment Years 2013-14 to 2016-17. The appeals were against the assessment orders passed under sections 147 read with section 144 and section 144B of the Income Tax Act, 1961, which included certain additions to the Assessee's income. The primary contention was that both the initial assessment and the subsequent appellate orders were passed ex-parte, violating the principles of natural justice as the Assessee was not adequately heard. The Department's representative argued that the Assessee had been a chronic defaulter in making full submissions and appearances. The Tribunal, after considering the submissions and the procedural lapses, decided to remand the matter back to the A.O. for a fresh assessment, ensuring that the Assessee is given a proper opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781273 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 13-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: S. KRISHNAN; THROUGH VC
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147

Judgement Text

" 1 ITA Nos. 3130, 3131, 3132 & 3133/Del/2025 Anuj Kamboj Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3130/Del/2025 (A.Y. 2013-14) ITA No. 3131/Del/2025 (A.Y. 2014-15) ITA No. 3132/Del/2025 (A.Y. 2015-16) ITA No. 3133/Del/2025 (A.Y. 2016-17) Mr. AnujKamboj 602, GH 66, Sector 55, Gurgaon-122003, Haryana PAN: BHHPK8728A Vs Income Tax Officer Ward-1(1) Gurgaon, Haryana Appellant Respondent Assessee by Sh. S. Krishnan, Adv, (through VC) Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 18/09/2025 Date of Pronouncement 24/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/03/2025 for the Assessment Years 2013-14, 2014-15, 2015-16 and 2016-17 respectively. 2. The assessment orders came to be passed on 27/12/2021, 24/12/2021, 27/12/2021 and 24/12/2021 in respect of Assessment Years 2013-14 to 2016-17 respectively u/s 147 r.w. Section144 and Printed from counselvise.com 2 ITA Nos. 3130, 3131, 3132 & 3133/Del/2025 Anuj Kamboj Vs. ITO Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred four Appeals before the Ld. CIT(A), which have been dismissed on 17/03/2025 vide orders impugned. As against the order of the Ld. CIT(A) dated 17/03/2025, the Assessee preferred the captioned Appeals. 3. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 4. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not made submission in full before the A.O. and failed to appear before the Ld. CIT(A) therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, the Assessee has also remained absent before the Ld. CIT(A). Even the Ld. CIT(A) has not decided all the grounds of Appeals of the Printed from counselvise.com 3 ITA Nos. 3130, 3131, 3132 & 3133/Del/2025 Anuj Kamboj Vs. ITO Assessee on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment orders in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 6. In the result, the Appeals of the Assessee are allowed for statistical purpose. Order pronounced in the open court on 24th October, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 24.10.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com 4 ITA Nos. 3130, 3131, 3132 & 3133/Del/2025 Anuj Kamboj Vs. ITO Printed from counselvise.com "