PRADEEP GOEL,DELHI V. ACIT, DELHI

ITA 332/DEL/2024

AI Insights

The case involves two appeals by the assessee, Pradeep Goel, against the orders of the CIT(A)-29 for the assessment years 2010-11 and 2011-12. The appeals were directed against an exparte order passed by the CIT(A) due to the absence of the assessee's counsel, who had passed away. The Departmental Representative supported the decisions of the lower authorities. The Tribunal found that the CIT(A) had not adequately considered the facts and circumstances of the case, leading to the decision to remand the matter back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313994 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SANJU KUMARI
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 331/DEL/2024 [A.Y. 2010-11] ITA No. 332/DEL/2024 [A.Y. 2011-12] Pradeep Goel Vs. The A.C.I.T. 60/20, First Floor Central Circle – 28, Prabhat Road, Ramjas Road New Delhi Karol Bagh, New Delhi PAN: AGTPG 6068 M (Appellant) (Respondent) Assessee By : Ms. Sanju Kumari, Adv Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 06.05.2025 Date of Pronouncement : 06.05.2025 ORDER PER NAVEEN CHANDRA, AM :- Both the above captioned appeals by the assessee are directed against the order of the ld. CIT(A)-29, dated 30.11.2023 for A.Ys 2010- 11 and 2011-12 respectively. 2 ITA Nos. 331 & 332/DEL/2024 Pradeep Goel [A.Ys 2010-11 & 2011-12] 2. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has passed the order exparte as the assessee was unable to attend the proceedings due to the passing away of the then authorized counsel. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the assessee has reasonable cause for not attending the proceedings. The ld. CIT(A) has not appreciated the facts and circumstances of the case and no merits were dealt with while passing the appellate order. 5. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 6. The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the 3 ITA Nos. 331 & 332/DEL/2024 Pradeep Goel [A.Ys 2010-11 & 2011-12] assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, both the appeals of assessee in ITA Nos. 331 and 332/DEL/2024 are allowed for statistical purposes. Order pronounced in open court on 06.05.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 06th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA Nos. 331 & 332/DEL/2024 Pradeep Goel [A.Ys 2010-11 & 2011-12] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 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 alongwith 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. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The 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 the dispatch section 16. Date of Dispatch of the Order "