NISHI MEHRA,DELHI V. DCIT, CENTRAL CIRCLE-32 DELHI, DELHI

ITA 2841/DEL/2025

AI Insights

The case involves appeals by Nishi Mehra against the orders of the Commissioner of Income Tax (Appeals) dated 18/03/2025 for the Assessment Years 2018-19 and 2019-20. The appeals were filed following the assessment orders dated 28/03/2023, which made certain additions under Section 153C read with Section 143(3) of the Income Tax Act, 1961. The primary contention of the Assessee was the violation of the principles of natural justice, as the CIT(A) dismissed the appeals without providing an opportunity for the Assessee to be heard. The Departmental Representative supported the CIT(A)'s decision. The Tribunal found that the CIT(A) had indeed passed the order ex-parte and not addressed all grounds of appeal on their merits, leading to the decision to remand the matter back for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786598 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 29-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: SOMIL AGARWAL; HARSHITA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"1 ITA Nos. 2840 & 2841/Del/2025 `Nishi Mehra Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2840/DEL/2025 (A.Y. 2018-19) ITA No. 2841/DEL/2025 (A.Y. 2019-20) Nishi Mehra Farm No. 23, Maulsari Avenue, KH No. 304, 305, 311, 312, Westend Green Farms Society, Rajokri, Delhi- 10038 PAN: AAIPM3781C Vs DCIT Central Circle-32, Income Tax building, E-2, ARA Centre, Jhandewalan Extension, New Delhi Appellant Respondent Assessee by Sh. Somil Agarwal, Adv& Ms. Harshita Srinivasan, Adv Revenue by Ms. Pooja Swaroop, CIT (DR) Date of Hearing 17/11/2025 Date of Pronouncement 19/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appealsare filed by the Assessee against the orders of Commissioner of Income Tax (Appeals)-, 30, New Delhi [‘Ld. CIT(A)’ for short] dated 18/03/2025 pertaining to Assessment Years2018-19 and 2019-20 respectively. 2. Brief facts of the case are that, assessment orders came to be passed on 28/03/2023 under Section 153C r.w. Section 143(3) of Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment orders dated 28/03/2023, Assessee preferred two Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders Printed from counselvise.com 2 ITA Nos. 2840 & 2841/Del/2025 `Nishi Mehra Vs. DCIT dated 18/03/2025, dismissed the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the present Appeals. 3. The Ld. Counsel for the Assessee vehementlysubmitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal 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) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not 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 Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Printed from counselvise.com 3 ITA Nos. 2840 & 2841/Del/2025 `Nishi Mehra Vs. DCIT 6. In the result, the Appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 19th November, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 19.11.2025 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 "