KRITI WADHWA,DELHI V. INCOME TAX OFFICER, DELHI

ITA 4587/DEL/2025

AI Insights

The case involves Kriti Wadhwa, the Appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, which had dismissed her earlier appeal regarding an assessment order that significantly increased her taxable income for the Assessment Year 2019-20. The initial assessment added Rs. 25,00,000 to her income under sections 69 and 115BBE of the Income Tax Act, 1961, which she contested. The CIT(A) dismissed her appeal without a hearing, leading to her current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the CIT(A) had not provided a hearing and had not addressed all grounds of the appeal, thus remanding the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822532 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 29 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: 2019-2020
• Appeal Filed On: 25-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: NARENDER CHILLA R
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147

Judgement Text

"1 ITA No. 4587/Del/2025 Kriti Wadhwa 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. 4587/DEL/2025 (A.Y. 2019-20) KritiWadhwa C-41, 3rd Floor, Shakti Nagar Extension, Delhi PAN: AEUPT0091F Vs ITO Civic Centre Delhi Appellant Respondent Assessee by Sh. NarenderChillar, 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 2019-20. 2. Brief facts of the case are that, an assessment order came to be passed on 24/02/2024 passed u/s 147 read with section 144B of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 37,62,120/-, as against the returned income of Rs. 12,62,120/- by making an addition of Rs. 25,00,000/-u/s 69 r.w.s 115BBE of the Income Tax Act. Aggrieved by the assessment order dated 24/02/2024, 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. 4587/Del/2025 Kriti Wadhwa 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 natural 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.) ACCOUNTANT MEMBER JUDICIAL MEMBER Printed from counselvise.com 3 ITA No. 4587/Del/2025 Kriti Wadhwa Vs. ITO 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 "