DHARMENDRA YADAV,DELHI V. INCOME TAX OFFICER WARD 28(1), CIVIC CENTRE DELHI

ITA 1763/DEL/2025

AI Insights

The case involves Dharmendra Yadav, the appellant, contesting an order from the Ld. CIT(Appeals)-NFAC, Delhi, for the Assessment Year 2015-16, which sustained the additions/disallowances made in the assessment order by the Income Tax Officer, Ward 28(1), Delhi. The primary contention was that the Ld. CIT(A) disposed of the appeal ex parte without addressing the jurisdictional and legal issues raised by the Assessee, merely sustaining the Assessing Officer's order on merits. The Assessee's counsel argued for a restoration of the appeal to allow for a proper hearing and adjudication of all issues. The Departmental Representative did not object to this restoration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773721 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 22-03-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: DHANRAJ GOYAL
• Keywords: Opportunity of being heard

Judgement Text

"ITA No.1763/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1763/Del/2025 िनधा रणवष /Assessment Year: 2015-16 DHARMENDRA YADAV 76-D, Block, Panchsheel Enclave, South Delhi. PAN No.AASPY2597C बनाम Vs. INCOME TAX OFFICER, Ward 28(1), Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Dhanraj Goyal, Adv. Revenue by Shri Manish Gupta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 18.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 26.09.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi for the AY 2015-16 in sustaining the addition/disallowance made in the assessment order. 2. Ld. Counsel for the assessee, at the outset, submitted that the appeal of the Assessee is disposed of ex parte by the Ld. CIT(Appeals) Printed from counselvise.com ITA No.1763/Del/2025 2 without adjudicating any of the jurisdictional and legal issues raised by the assessee and by simply sustaining the order of the Ld. Assessing Officer on merits. There is no independent finding by the Ld. CIT(A) on the merits and there is no adjudication of other legal grounds raised by the Assessee. Therefore, the Ld. Counsel for the assessee submitted that the appeal may be restored back to the file of the Ld. CIT(A) for deciding all the issues after providing the assessee an opportunity of being heard. 3. Ld. DR has no serious objection. 4. Heard rival submissions, perused the orders of the authorities below. 5. On perusal of the Ld. CIT(A) order, we find that there is no adjudication on any of the legal grounds raised by the Assessee. Further, there is no independent adjudication on the addition made by the Assessing Officer. Predominantly the appeal was dismissed by the Ld. CIT(A) for non-prosecution by the Assessee. Therefore, we deem it appropriate to restore this appeal to the file of the Ld. CIT(A) who shall adjudicate all the grounds raised by the Assessee including the legal grounds and also the ground on merits after providing opportunity to the Assessee. Printed from counselvise.com ITA No.1763/Del/2025 3 6. In the result, appeal of the Assessee is allowed for statistical purpose. Order pronounced in the open court on 26.09.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.09.2025 *Kavita Arora, 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 "