PRADEEP GOEL,DELHI V. ACIT CENTRAL CIRCLE -28, DELHI

ITA 588/DEL/2024

AI Insights

The case involves an appeal by Pradeep Goel against the order of the Ld. CIT(A)-29, New Delhi, for the assessment year 2013-14. The appeal was initially dismissed by the CIT(A) due to non-prosecution, attributed to the demise of the assessee's earlier counsel. During the ITAT hearing, the new counsel for the assessee requested an opportunity to present the case properly before the CIT(A). The Departmental Representative supported the decisions of the lower authorities. The ITAT found merit in the assessee's request and decided to remit the case back to the CIT(A) for a fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312964 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: MANISH UPNEJA; BALDEV RAJ
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 588/Del/2024 Asstt. Year : 2013-14 PRADEEP GOEL, VS. ACIT, CENTRAL CIRCLE-28,, 60/20, FIRST FLOOR, DELHI PRABHAT ROAD, RAMJAS ROAD, KAROL BAGH, NEW DELHI – 5 (PAN: AGTPG6068M) (Appellant) (Respondent) Appellant by : Sh. Manish Upneja, CA & Sh. Baldev Raj, CA Respondent by : Ms. Suman Malik, CIT(DR) Date of Hearing 23.04.2025 Date of Pronouncement 30.04.2025 ORDER PER SHAMIM YAHYA, AM : This appeal has been filed by the Assessee against the order dated 14.12.2023 passed by the Ld. CIT(A)-29, New Delhi relating to assessment year 2013-14. 2. At the time of hearing, Ld. Counsel for the assesee submitted that Ld. CIT(A) has dismissed the appeal on account of non-prosecution, which was occurred due to demise of the earlier counsel for the assessee. Hence, he prayed that an opportunity may be granted to the assessee to canvass its case properly before the Ld. CIT(A). He also undertakes that he is ready to canvass 2 | P a g e his case properly before Ld. CIT(A), if given an opportunity. Ld. DR relied upon the orders of the authorities below. 3. Upon careful consideration, we find plausible reasons in the contention of the ld. AR for the assessee for the non-prosecution on the part of the assessee before the Ld. CIT(A), as aforesaid, as a result thereof, the appeal of the assessee was not canvassed before the Ld. CIT(A). Therefore, in our considered opinion, interest of justice will be served, if the instant matter is remitted back to the file of the Ld. CIT(A) with the directions to consider the same afresh, and pass a speaking order on the merits of the case after giving adequate opportunity of being heard to the assessee. We hold and direct accordingly. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 30.04.2025. Sd/- (SUDHIR KUMAR) Sd/- (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER SRBHATNAGAR Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar 3 | P a g e 1. Date of dictation of Tribunal Order 24.04.25 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 24.04.25 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement ; 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S. /P.S. on official website 8. Date on which the file goes to the Bench Clerk along with Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. Date on which the file goes for Xerox 12. Date on which the file goes for endorsement 13. Date on which the file goes to the superintendent for checking 14 The date on which the file goes to the Assistant Registrar for signature on the tribunal order 15 Date on which the file goes to dispatch section 16 Date of Dispatch of the Order "