KUSHARG JINDAL,DELHI V. DCIT, CC-7, NEW DELHI

ITA 984/DEL/2023

AI Insights

The case involves Mr. Kusharg Jindal appealing against the order of assessment for the assessment years 2015-16 to 2017-18, which was passed under sections 153A read with 143(3) of the Income-tax Act, 1961 by the Assessing Officer, DCIT, Central Circle-7, New Delhi. The appeals were initially disposed of ex parte by the CIT(A), as the assessee failed to comply with several notices. However, Mr. Jindal, appearing in person before the Tribunal, explained his dependency on Jindal Bullion LLP for information, which was not forthcoming due to internal management issues. The Tribunal, considering these circumstances and the lack of serious objections from the revenue, restored the appeals to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36868 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SIDHU
• Keywords: Additional evidence
• Section: 153A

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 982 to 984/Del/2023 (Assessment Years: 2015-16 to 2017-18) Mr. Kusharg Jindal, 25, 4th Floor, Vaishali, Pitampura, Delhi- 110034 Vs. DCIT, Central Circle-7, New Delhi (Appellant) (Respondent) PAN:AEBPJ5647M Assessee by : Shri Kusharg Jindal, Assessee in person Revenue by: Shri D S Sidhu, CIT DR Date of Hearing 11/03/2025 Date of pronouncement 11/03/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA No. 982 to 984/Del/2023 for AYs 2015-16 to 2017-18, arise out of the order of the Commissioner of Income Tax (Appeals)-24, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 30.01.2023 against the order of assessment passed u/s 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.12.2019 by the Assessing Officer, DCIT, Central Circle-7, New Delhi (hereinafter referred to as ‘ld. AO’). 2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. ITA Nos. 982 to 984/Del/2023 Mr. Kusharg Jindal Page | 2 3. At the outset, we find that the appeals of the assessee have been disposed of by the ld CIT(A) ex parte. Even though several notices were issued by the ld CIT(A) to the assessee there was no compliance from the side of the assessee. However, the assessee before us, appearing in person, pleaded that he was completely dependent on obtaining the information from Jindal Bullion LLP; that during the assessment and appellate proceedings the said entity was under the management of Mr. Nikhil Verma (responsible for sales, purchase and accounts) and Vibhav Jain (responsible for accounts and marketing) and that they were not cooperating with the assessee for furnishing the requisite details. Hence, the assessee appearing in person pleaded that one more opportunity be granted to him for effectively representing the case before the ld CIT(A) by furnishing necessary documents and evidences in support of the contention of the assessee. No serious objections were raised at the behest of the revenue for the same for restoring these appeals to the file of the ld CIT(A). 4. In view of the above, we deem it fit to restore all these appeals to the file of the ld CIT(A) for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to file additional grounds, if any, and additional evidences, if any, in support of his contentions. With these directions, the grounds raised by the assessee are allowed for statistical purposes. ITA Nos. 982 to 984/Del/2023 Mr. Kusharg Jindal Page | 3 5. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 11/03/2025. -Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:11/03/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "