DESHBANDHU COLLEGE EVENING,DELHI V. ITO,WARD- 29(3), DELHI

ITA 1170/DEL/2025

AI Insights

The case involves Desh Bandhu College Evening appealing against the orders of the Commissioner of Income Tax (Appeals/National Faceless Appeal Centre) for the Assessment Years 2012-13, 2015-16, and 2016-17. The appeals were filed due to grievances over the ex-parte orders passed by the A.O. and the CIT(A), which were claimed to be in violation of the principles of natural justice. The Department's representative argued that the college was a chronic defaulter, justifying the ex-parte decisions. The Tribunal found that both the A.O. and CIT(A) had not adequately addressed the grounds of appeal on their merits, leading to the decision to remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775027 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 27-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: PRATAP GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

"1 ITA Nos. 1169, 1170 &1171/Del/2025 Desh Bandhu College Evening IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1169/Del/2025 (A.Y 2012-13) ITA No. 1170/Del/2025 (A.Y 2015-16) ITA No. 1171/Del/2025 (A.Y 2016-17) Deshbandhu College Evening, Kalkaji,Kalkaji New Delhi-110017 PAN: AAAAD4655P Vs Income Tax officer, Ward 29(3) New Delhi Appellant Respondent Assessee by Sh. Pratap Gupta, CA Revenue by Sh. Dheeraj Kumar Jain, Sr DR Date of Hearing 01/09/2025 Date of Pronouncement 03/09/2025 ORDER PER BENCH: 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 13/01/2025, 15/03/2024 and 13/01/2025 for the Assessment Years 2012-13, 2015-16 and 2016-17 respectively. 2. The assessment orders came to be passed on 08/12/2019, 15/03/2024 and 16/03/2024 u/s 144 /147 of the Income Tax Act, 1961 ('Act' for short) by making certain additions pertaining to the Assessment Years 2012-13, 2015-16 and 2016-17 respectively. Aggrieved by the above assessment orders, the Assessee preferred Printed from counselvise.com 2 ITA Nos. 1169, 1170 &1171/Del/2025 Desh Bandhu College Evening three Appeals before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeals filed by the Assessee vide orders dated 13/01/2025, 15/03/2024 and 13/01/2025, which are under challenge before us. 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 Appeals. 4. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, 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 Appeals. 5. We have heard both the parties and perused the material available on record. Both the orders of the A.O. as well as order of the Ld. CIT(A) are ex-parte for all the Assessment Orders under consideration, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeals 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 Printed from counselvise.com 3 ITA Nos. 1169, 1170 &1171/Del/2025 Desh Bandhu College Evening 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 Appellant are partly allowed for statistical purpose. Order pronounced in the open court on 03rd September, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 03 .09.2025 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 "