Gaganpreet Singh Sachdeva, New Delhi V. ACIT, Ward 51(1), New Delhi

ITA 1556/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3474 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-03-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 18-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1556/Del/2023 : Asstt. Year : 2014-15 Gaganpreet Singh Sachdeva, 15A/5, Karol Bagh, New Delhi-110005 Vs. ACIT, Circle-51(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AOCPS4642A Assessee by : Sh. Lalit Mohan, CA Revenue by : Sh. Vivek Kumar Upadhyay, Sr. DR Date of Hearing: 06.03.2024 Date of Pronouncement: 08.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 22.03.2023. 2. On going through the record, we find that the ld. CIT(A) has summarily confirmed the order of the Assessing Officer and dismissed the appeal of the assessee without adjudicating the issue on merits owing to the failure of the assessee to attend the hearings. It was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. We find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file his submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The department would be at liberty to initiate proceedings in accordance with ITA No. 1556/Del/2023 Gaganpreedt Singh Sachdeva 2 the provisions of Income Tax Act for non-compliance to the notices, if any. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 08/03/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 08/03/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR