ASHOK KUMAR,DELHI V. CC, DELHI

ITA 2961/DEL/2025

AI Insights

The case involves Ashok Kumar, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, for the Assessment Year 2018-19. The primary contention was that the CIT(A) had dismissed the appeal without considering the merits, citing non-appearance of the assessee despite several opportunities. The assessee's representative argued that there were valid reasons for the non-appearance. The Departmental Representative opposed this, highlighting the assessee's failure to utilize the opportunities provided. The Tribunal, considering the circumstances, decided to remand the case back to the CIT(A) for a decision on merits after giving the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791738 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 02-05-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE NOT; DAYAINDER SINGH SIDHU
• Assessee Lawyers: ADITYA KAUSHIK
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2961/DEL/2025 (Assessment Year: 2018-19) Ashok Kumar, vs. DCIT, R/o RZH 1st Floor, Central Circle 25, Near Sir Chhotu Ram Public New Delhi. Raj Nagar, New Delhi. (PAN : AKYPK01160F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Aditya Kaushik, CA REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 06.11.2025 Date of Order : 10.12.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-29, New Delhi [“Ld. CIT(A)”, for short]dated 17.01.2025 for the Assessment Year 2018-19. 2. At the time of hearing, ld. AR for the assessee brought to our notice 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 ld. CIT (A) simply upheld the Printed from counselvise.com 2 ITA No.2961/DEL/2025 order of the Assessment Order and dismissed the appeal. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilized several opportunities granted by ld. CIT (A). 4. Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice and in our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of December, 2025. Sd/- sd/- (VIMAL KUMAR) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10.12.2025 TS Printed from counselvise.com 3 ITA No.2961/DEL/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "