MOHD WASEEQUE,MORADABAD V. ACIT-1,MORADABAD-NEW, MORADABAD

ITA 1512/DEL/2024

AI Insights

The case involves an appeal by Mohd Waseeque against the order of the ld. JCIT/CIT(A), Moradabad, which confirmed the addition of Rs. 5 lakhs to the assessee's income for the assessment year 2018-19. The primary grievance of the assessee was the dismissal of his appeal ex parte by the CIT(A) without considering his request for adjournment or providing an opportunity of hearing. The Department represented by Shri Amit Katoch, Sr. DR, supported the decisions of the lower authorities. The Tribunal, after hearing the Department and reviewing the case records, found that the CIT(A) had not provided a fair hearing to the assessee, leading to the decision to remand the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470295 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Keywords: Opportunity of being heard

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1512/DEL/2024 [A.Y. 2018-19] Mohd Waseeque Vs. The A.C.I.T C/o Adnan Traders Moradabad Asalatpura, Moradabad PAN – AANPW 0563 F (Applicant) (Respondent) Assessee By : None Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 10.03.2025 Date of Pronouncement : 12.03.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the ld. JCIT/CIT(A), Moradabad dated 05.02.2022 for A.Y 2018-19. ITA No. 1512/DEL/2024 [A.Y. 2018-19] Mohd. Waseeque Page 2 of 4 2. The sum and substance of the grievance of the assessee is that, the ld. CIT(A) neither considered the request for adjournment of hearing nor provided any opportunity of hearing to the assessee and dismissed the appeal exparte by confirming the addition of Rs. 5 lakhs. 3. None appeared on behalf of the assessee nor any adjournment was sought. The ld. DR was heard at length. Case records carefully perused. With the assistance of the ld. DR, it was decided to adjudicate upon the issues on the basis 4. The ld. DR relied on the orders of the authorities below. 5. Having heard the ld. DR, we are of the considered view that the ld. CIT(A) ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee. ITA No. 1512/DEL/2024 [A.Y. 2018-19] Mohd. Waseeque Page 3 of 4 6. In the result, the appeal of the assessee in ITA No. 1512/DEL/2024 is allowed for statistical purposes. The order is pronounced in the open court on 12.03.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12th MARCH, 2024. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi ITA No. 1512/DEL/2024 [A.Y. 2018-19] Mohd. Waseeque Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the fair Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "