ASLAM ,KHURJA V. INCOME TAX OFFICER , DELHI

ITA 5790/DEL/2024

AI Insights

The case involves an appeal by Mr. Aslam against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed the additions made by the Assessing Officer under sections 143(3), 143(3A), and 143(3B) of the Income Tax Act, 1961 for the assessment year 2018-19. The primary issue was the failure of the assessee to submit any evidence or submissions before the CIT(A), leading to the confirmation of the additions. The Tribunal, noting the absence of submissions from the assessee but emphasizing the need for substantive justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791647 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 26 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: 2018-2019
• Appeal Filed On: 16-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: ADJOURNMENT REQUEST REJECTED
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"ITA No.5790/Del/2024 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.5790/Del/2024 [Assessment Year : 2018-19] Mr. Aslam S/o-Mr. Rasheed H.No.117, Meerpur Khurja Bulandshahr Uttar Pradesh-203131. PAN-ANVPA6180D vs ITO NEAC, Delhi APPELLANT RESPONDENT Appellant by Adjournment request rejected Respondent by Shri Jitender Singh, CIT DR Date of Hearing 04.12.2025 Date of Pronouncement 12.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 18.10.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No. NFAC/2017-18/10086369 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 09.04.2021 passed u/s 143(3) read with sections 143(3A) & 143(3B) of the Act pertaining to assessment year 2018-19. Printed from counselvise.com ITA No.5790/Del/2024 Page | 2 2. Before us, Ld.AR for the assessee Shri Lakshay Gupta appeared and filed an application for adjournment which is rejected and appeal is decided on merits based on the material available on record. 3. The Ld. CIT DR for the Revenue supports the orders of the lower authorities and requested for the confirmation of the same. 4. Heard Ld. Sr.DR and perused the material available on record. From the perusal of the appellate order, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission and sought adjournments only, 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 appeal 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 appeal. With these directions, grounds of appeal taken by the assessee in this appeal are partly allowed for statistical purposes. Printed from counselvise.com ITA No.5790/Del/2024 Page | 3 5. In the result, the appeal of the assessee is 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 "