PARVEEN GUPTA,DELHI V. ACIT , DELHI

ITA 503/DEL/2024

AI Insights

The case involves appeals by Parveen Gupta against the orders passed by the CIT(A)-29, New Delhi, which arose from the assessment orders for the years 2011-12, 2013-14, and 2014-15. The appeals were consolidated due to identical facts across the years, differing only in figures. The primary issue stemmed from incriminating documents seized during search proceedings related to another individual, Shri Pradeep Goyal. The assessee did not appear before the CIT(A), resulting in ex parte orders. The ITAT, considering the submissions of the Departmental Representative and the principles of natural justice, decided to remand the case back to the CIT(A) for a fresh hearing, ensuring the assessee's right to be heard was upheld.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38666 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL YADAV
• Keywords: Set aside; Opportunity of being heard; Document seized

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No:-502, 503 & 504/Del/2024 (Assessment Year- 2011-12, 2013-14 & 2014-15) Parveen Gupta 60/20, First Floor, Prabhat Road, Ramjas Road, Karol Bagh, New Delhi 110005 Vs. ACIT Delhi PAN No: AEMPG0199J APPELLANT RESPONDENT Appellant by : None Respondent by : Sh. Sunil Yadav, CIT DR Date of Hearing :17.03.2025 Date of Pronouncement : 21.03.2025 ORDER PER BENCH The above captioned appeal filed by the assessee are directed against the order passed by CIT(A)-29, New Delhi arising out the order passed by Assessment Order pertaining to A.Ys. 2011-12, 2013-14 and 2014-15 respectively. 2. All the three appeals filed by the assessee are on identical facts and hence for the purposes of convenience the same were heard together and are being adjudicated by his common order. Since,as admitted by Ld. DR, the facts are identical for all the assessment years, save for variations in figures, the decision taken in ITA no. 502/Del/2024 shall apply Mutatis Mutandis in ITA no. 503/Del/2024 and ITA no. 504/Del/2024 also. 3. None appeared on behalf of the assessee. The Ld. DR informed that the assessment order was passed on account of incriminating document seized in search proceedings in the case of one Shri Pradeep Goyal. The Ld. DR invited our attention to para 4 of the order of Ld. CIT(A) for A.Y. 2011- 12 contested vide ITA no. 502/Del/2024 to submit that the assessee had not attended before the Ld. First appellate leading to passing of an exparte order by him. 4. We have considered the submissions of the Ld. DR and are of the view that the assessee has indeed not complied with the statutory notices issued by the Ld. CIT(A). However, in a interest of justice we are the considered view that the assessee should be given by the Ld. CIT(A) before concluding the matter. We are conscious of the fact that no litigant benefits by non-prosecuting its case. Accordingly, the matter is set aside to be filed of Ld. CIT (A) for fresh adjudication after giving due opportunity of being heard to the assessee. The assessee shall comply with the notices and any non-compliance may be adversely viewed. The grounds of the appeal raised by the asseessee is allowed for the statistical purposes. 5. As facts of the case for ITA no. 503/Del/2024 and ITA no. 504/Del/2024 are identical to those in ITA no. 502/Del/2024 , the decision taken in ITA no. 502/Del/2024 shall apply Mutatis Mutandis in ITA no. 503/Del/2024 and ITA no. 504/Del/2024 also. Accordingly, ITA no. 503/Del/2024 and ITA no. 504/Del/2024 are also remitted back to Ld. CIT(A) for fresh adjudication after giving due opportunity of being heard to the assessee. 6. In the result the appeal of the assessee vide ITA no. 502/Del/2024, ITA no.503/Del/2024 and ITA no. 504/Del/2024 are allowed for the statistical purposes. Order pronounced in the Open Court on 21.03.2025 Sd/- Sd/- (SATBEER SINGH GODARA) (AMITABH SHUKLA) JUDICIAL MEMBER ACCOUNTANT MEMBER *Neha, Sr. PS* Dated: /03/2025. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "