ARCHANA SALUJA,DELHI V. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-5, DELHI, DELHI

ITA 3198/DEL/2025

AI Insights

The case involves an appeal by Archana Saluja against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi, for the Assessment Year 2017-18. The appeal was initially dismissed by the CIT(A) on the grounds that the assessee had not pursued the appeal despite being granted several opportunities. The Assessing Officer had also passed an ex-parte order. The Tribunal, upon reviewing the submissions and the material on record, decided that the matter required a de novo assessment in the interest of justice and remitted the issues back to the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793338 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 14-05-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3198/DEL/2025 (Assessment Year: 2017-18) Archana Saluja, vs. ACIT, Central Circle 5, 9 – A, Jeevan Jyoti Farms, Delhi. The Greens, Rajokri, New Delhi – 110 038. (PAN : AANPS2300L) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 24.09.2025 Date of Order : 24.09.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi [“Ld. CIT(A)”, for short] dated 28.02.2025 for the Assessment Year 2017-18. 2. None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 3. At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued Printed from counselvise.com 2 ITA No.3206/DEL/2024 the appeal despite being granted several opportunities and the details are given in the first appellate order, accordingly dismissed the appeal. It is observed that ld. CIT (A) has not decided the issue on merit and affirmed the order of the Assessing Officer who has also passed the order ex-parte. Ld. DR of the Revenue relied on the orders of the lower authorities. 4. We have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 24h day of September, 2025. Sd/- sd/- (SATBEER SINGH GODARA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.09.2025 TS Printed from counselvise.com 3 ITA No.3206/DEL/2024 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "