ARTI MALIK,INDIRAPURAM V. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI

ITA 3066/DEL/2024

AI Insights

The case involves an appeal by Arti Malik against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which was dated 22.05.2024 for the Assessment Year 2018-19. The primary contention was that the lower authorities had dismissed the appeal without deciding on the merits, as the assessee failed to appear despite multiple opportunities. The Tribunal, considering the circumstances and in the interest of justice, decided to remit the matter back to the Assessing Officer for a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787323 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 25-06-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3066/DEL/2024 (Assessment Year: 2018-19) Arti Malik, vs. Assessment Unit, 663, First Floor, Shakti Khand 4, Income Tax Department, Indirapuram, New Delhi. Ghaziabad – 201 014 (Uttar Pradesh). (PAN : AJQPM2291Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.11.2025 Date of Order : 19.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 22.05.2024 for the Assessment Year 2018-19. 2. None appeared on behalf of the assessee from the date of first posting on 20.11.2024 and subsequently several hearing dates were given but none appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. Printed from counselvise.com 2 ITA No.3066/DEL/2024 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 the appeal despite being granted several opportunities and the details are given in the first appellate order and 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 under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’). Ld. DR of the Revenue relied on the orders of the lower authorities. 3. 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. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 19th day of November, 2025. Sd/- sd/- (ANUBHAV SHARMA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19.11.2025 TS Printed from counselvise.com 3 ITA No.3066/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 "