MUKARRAM KHAN,DELHI V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

ITA 323/DEL/2025

AI Insights

The case involves Mukarram Khan, the appellant, contesting the orders passed by the Assessing Officer and the Commissioner of Income Tax (Appeals) which were both ex-parte. The appellant argued that the orders were passed in violation of the principles of natural justice as his appeals were not decided on their merits. The Department's representative countered by labeling the appellant as a chronic defaulter who failed to appear before the lower authorities. The Tribunal found merit in the appellant's claim of not being heard and thus restored the matter to the A.O. for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712026 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: TARUN KHANDARI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" 1 ITA No. 323/Del/2025 Mukarram Khan Vs. ITD IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHIBENCH:“B” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 323/DEL/2025 (A.Y 2022-23) Mukarram Khan New F-196, Raghubir Nagar, New Delhi PAN: DNUPK6353N Vs Income Tax Department Assessment Unit Delhi Appellant Respondent Assessee by Shri Tarun Khandari, CA and Shri Hemant Kumar, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 23/07/2025 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 (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 22/11/2024 for the Assessment Year 2022-23. 2. An assessment order came to be passed on 26/02/2024 u/s 144 read with section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 22/11/2024 vide order impugned. As against the order of the Ld. CIT(A) dated 22/11/2024, the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 323/Del/2025 Mukarram Khan Vs. ITD 3. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 4. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de- novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. Printed from counselvise.com 3 ITA No. 323/Del/2025 Mukarram Khan Vs. ITD 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 23rd July , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 23 .07.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "