MR. DHIR SINGH,GHAZIABAD V. DCIT-CENTRAL CIRCLE, GHAZIABAD

ITA 5679/DEL/2024

AI Insights

This case involves a series of appeals by the assessee, Mr. Dhir Singh, against the orders of the National Commissioner of Income Tax (Appeal)-3, Noida, for the assessment years 2012-13 to 2018-19. The appeals were initially dismissed ex-parte by the CIT(A) due to non-prosecution, as the assessee was reportedly seriously ill and unable to attend the hearings. The assessee, through his representative, submitted medical records to support his claim of illness. The CIT DR did not object to the remand of the appeals back to the CIT(A) for adjudication on merits. The Tribunal, considering the circumstances and in the interest of justice, decided to set aside the CIT(A)'s orders and remand the cases for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398450 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: SAMEER KAPOOR
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5679 to 5685/Del/2024 [ASSESSMENT YEARS: 2012-13 to 2018-19] Mr. Dhir Singh, 70, Village Pavi Sadakpur, Loni Dehat, Ghaziabad Uttar Pradesh-201102. Vs The DCIT, Central Circle, Ghaziabad. PAN-ATDPS6188F Assessee Revenue Assessee by Shri Sameer Kapoor, CA Revenue by Ms. Suman Malik, CIT-DR Date of Hearing 03.06.2025 Date of Pronouncement 03.06.2025 ORDER PER MANISH AGARWAL, AM, This bunch of seven appeals by the assessee are directed against the order of the National Commissioner of Income Tax, (Appeal)-3, Noida [CIT(A), in short], dated 13.11.2024 in Appeal Nos. CIT(A), Kanpur-4/11010/2019-20 to CIT(A), Kanpur-4/11016/2019-20 for Assessment Years 2012-13 to 2018- 19, passed under section 250(6) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 2. Before us, ld.AR of the assessee submits that appeals filed by the assessee for all the captioned assessment years were dismissed by ld. CIT(A) ex-parte for non-prosecution. It is submitted by ld. AR that the assessee was seriously ill and was confined to bed thus he could not attend the hearing before the ld. CIT(A). In support, copies of the medical records are filed before us. It was his prayer that the assessee may be granted one more opportunity to represent his case before the ld. CIT(A) with documentary evidences in support of the claim for all the assessment years. 2. ITAs No.5679 to 5685/Del/2024 3. In reply, ld. CIT DR supported the order of the Assessing Officer and ld. CIT(A) however, raised no objections if the appeals are remanded back to ld. CIT(A) for adjudication on merits. 4. Heard both the parties and perused the material available on records. A perusal of the impugned orders of ld. CIT(A) for all the assessment years clearly shows that the ld. CIT(A) has provided many opportunities to the assessee and when the assessee had failed to respond, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee ex-parte sustaining the additions made by the AO in the assessment orders for all the assessment years. It is true that the assessee did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support its claim however, the assessee has sufficient cause for non- compliance before the ld. CIT(A) as he was seriously ill. 4.1 Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in the larger interest of justice, we set aside the appellate orders of the CIT(A) for all the assessment years and restore them back again to his file for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent his case or furnish any documentary evidences, the ld. CIT(A) is free to decide the appeals for all the years on merits. 5. In the result, appeals of the assessee for all the Assessment Years i.e. from Assessment Years 20120-13 to 2018-19 in ITA Nos. 5679/Del/24 to 5685/Del/24 stands partly allowed for statistical purposes. Order pronounced in the open court on 03rd June, 2025. Sd/- Sd/- [SATBEER SINGH GODARA] [MANISH AGARWAL] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 04.06.2025. Pk/Sr. Ps. 3. ITAs No.5679 to 5685/Del/2024 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Assistant Registrar, ITAT, New Delhi. "