GAURAV SACHDEVA,HISAR V. ITO WARD -1, HISAR

ITA 4705/DEL/2025

AI Insights

The case involves Gourav Sachdeva, the proprietor of RSP Metal, who appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, which dismissed his appeal regarding an assessment order that significantly increased his assessed income for the Assessment Year 2022-23. The initial assessment disallowed a large amount as unexplained expenditure, leading to a substantial increase in the taxable income. The Assessee's appeal to the CIT(A) was dismissed without a hearing, prompting the appeal to the ITAT. The ITAT found that the CIT(A) had not provided a fair hearing and remanded the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 823177 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 31-07-2025
• Laws Referred To: Section 144, Section 144B
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: V. RAJKUMR
• Keywords: Opportunity of being heard; Unexplained expenditure; Principle of natural justice
• Section: 144

Judgement Text

"1 ITA No. 4705/Del/2025 Gaurav Sachdeva Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4705/DEL/2025 (A.Y. 2022-23) Gourav Sachdeva Prop. RSP Metal 41/11-B, Shanti Nagar, Hisar- 125001, Haryana PAN: FPXPS3163D Vs ITO Ward-1 Hisar- Haryana Appellant Respondent Assessee by Sh. V. Rajkumr, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/12/2025 Date of Pronouncement 24/12/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, (‘Ld. CIT(A)/NFAC’ for short), dated 28/05/2025 pertaining to Assessment Year 2022-23. 2. Brief facts of the case are that, an assessment order came to be passed on 21/03/2024 u/s 144 r.w. Section 144B by computing the income of the Assessee at Rs. 2,53,33,090/-, as against the returned income of Rs. 8,15,160/- by disallowing an amount of Rs. 2,45,17,925/- on account of unexplained expenditure. Aggrieved by the assessment order dated 21/03/2024, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 28/05/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 4705/Del/2025 Gaurav Sachdeva Vs. ITO 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 24th December, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) Printed from counselvise.com 3 ITA No. 4705/Del/2025 Gaurav Sachdeva Vs. ITO ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-24.12.2025 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 "