MR VIKAS VERMA,DELHI V. DCIT,CENTRAL CIRCLE-30, DELHI

ITA 1219/DEL/2025

AI Insights

The case involves Mr. Vikas Verma, the appellant, who filed appeals against the orders of the CIT(A), New Delhi, pertaining to the Assessment Years 2018-19 to 2020-21. The appeals were initially dismissed by the CIT(A) on 30/12/2024, leading Mr. Verma to approach the Income Tax Appellate Tribunal. The primary contention raised by Mr. Verma was the insufficient opportunity provided by the CIT(A) to be heard, which he argued was a violation of the principles of natural justice. The Departmental Representative supported the CIT(A)'s decision, emphasizing the adherence to procedural norms. The Tribunal, after considering the submissions and the conduct of the hearings, decided to remand the matter back to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771974 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMER SINGH MEENA
• Assessee Lawyers: S.KRISHNA; HARSHIT
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"1 ITA Nos. 1217, 1218 & 1219/Del/2025 Mr. Vikas Verma Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 1217/Del/2025 (A.Y 2018-19) ITA No. 1218/Del/2025 (A.Y 2019-20) ITA No. 1219/Del/2025 (A.Y 2020-21) Mr.Vikas Verma 101, 1st Floor, Laxmi tower-II,Saraswati Vihar, New Delhi-110034 PAN: AAGPV8856R Vs Deputy commissioner of Income Tax, Central Circle-30 Delhi Appellant Respondent Assessee by Sh. S. Krishna, Adv, Sh. Harshit Chauhan, Adv Revenue by Sh. Sumer Singh Meena, CIT (DR) Date of Hearing 27/08/2025 Date of Pronouncement 28/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of the CIT(A), New Delhi dated 30/12/2024 pertaining to Assessment Year 2018-19 to 2020-21 respectively. 2. Brief facts of the case are that, an assessment orders came to be passed on 27/03/2023 u/s 153C r.w. Section 143(3) of the Income Tax Act, 1961 ('Act' for short) for Assessment Year 2018-19 to 2020-21 by making certain addition. Aggrieved by the assessment orders dated 27/03/2023, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide order dated 30/12/2024, dismissed the Appeals Printed from counselvise.com 2 ITA Nos. 1217, 1218 & 1219/Del/2025 Mr. Vikas Verma Vs. DCIT filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has not provided sufficient opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeals of the Assessee. 4. Per contra, the Ld. 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), initially the Assessee filed written submissions before the Ld. CIT(A), however later on failed to appear on subsequent dates of hearing. Though the Ld. CIT(A) has dealt with Grounds of Appeal of the Assessee, not decided all the contentions raised in the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not actively 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 first Appeals afresh in accordance with law after providing opportunity of being heard to the Assessee. The Assessee is also directed to participate and cooperate in the first appellate proceedings without fail. Printed from counselvise.com 3 ITA Nos. 1217, 1218 & 1219/Del/2025 Mr. Vikas Verma Vs. DCIT 6. In the result, the Appeals of the Assessee in ITA Nos. 1217/Del/2015, 1218/Del/2015 and 1219/Del/2015 are partly allowed for statistical purpose. Order pronounced in the open court on 28th August, 2025 Sd/- Sd/- (AVDHESH KUMAR MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28 .08.2025 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 "