AMIT GUPTA, DELHI V. COMMISSIONER OF INCOME TAX APPEALS, NFAC, DELHI

ITA 1364/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0236 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-08-2024
• Assessment Year: misc
• Appeal Filed On: 26-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT KUMAR
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अिधकरण िदʟी पीठ “ए”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी नवीन चंū, लेखाकार सद˟ के समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.1364/िदʟी/2024 (िन.व. 2017-18) ITA No.1364/DEL/2024 (A.Y.2017-18) Amit Gupta, 14, Ground Floor, Northex Model Town, Delhi 110019 PAN: AAHPG-2102-L ...... अपीलाथᱮ/Appellant बनाम Vs. Commissioner of Income Tax Appeals, NFAC, Delhi, ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Amit Kumar, Chartered Accountant ŮितवादीȪारा/Respondent by : Shri Kanv Bali, Sr.DR सुनवाई कᳱ ितिथ/ Date of hearing : 12/08/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : 12/08/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.01.2024, for Assessment Year 2017-18. 2. Shri Amit Kumar, appearing on behalf of the assessee submitted that the CIT(A) has dismissed appeal of the assessee in ex-parte proceedings. He prayed for restoring appeal to the CIT(A) for fresh adjudication. 2 ITA No. 1367/DEL/2024 (AY 2017-18) 3. Shri Kanv Bali, representing the department submitted that the CIT(A) had issued multiple notices to the assessee but the assessee failed to respond to the notices. The CIT(A) had no other option but to decide the appeal ex-parte. 4. Both sides heard. A perusal of the impugned order shows that the CIT(A) had issued notices to the assessee but the assessee failed to respond to any of the notices. In the absence of any response from the assessee, the CIT(A) decide the appeal ex-parte. Considering facts of the case and in the interest of justice, we deem it appropriate to restore this appeal back to the CIT(A) for de novo adjudication on merits after affording reasonable opportunity of hearing/making submissions to the assessee, in accordance with law. The assessee upon service of notice is directed to respond to the notices issued by CIT(A),s without fail. 5. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Monday the 12 th day of August, 2024. Sd/- Sd/- (NAVEEN CHANDRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 12/08/2024 NV/- 3 ITA No. 1367/DEL/2024 (AY 2017-18) ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI