PRAVEEN KUMAR,DELHI V. ITO WARD 43(6), DELHI

ITA 2800/DEL/2025

AI Insights

The case involves an appeal by Praveen Kumar against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which had dismissed his appeal in limine for the Assessment Year 2017-18. The primary contention was that the assessee was not given adequate opportunities to present his case, leading to a decision against him without merit consideration. The Tribunal considered the submissions and decided to remand the case back to the CIT(A) for a thorough examination on merits, emphasizing the need for the assessee to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824759 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 28-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: AAKANSHA TUTEJA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2800/DEL/2025 (Assessment Year: 2017-18) Praveen Kumar, vs. ITO, Ward 43 (6), A-12A, Nanda Block, Delhi. Mahavir Enclave, Delhi – 110 045. (PAN : AATPK3243J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Aakansha Tuteja, CA REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 10.11.2025 Date of Order : 30.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 27.02.2025 for the Assessment Year 2017-18. 2. At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order by relying on several decisions and dismissed the appeal in limine. He submitted that ld. CIT (A) has not decided the issue on Printed from counselvise.com 2 ITA No.2800/DEL/2025 merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A). 4. Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of the Assessing Officer, in our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 30th day of December, 2025. Sd/- sd/- (ANUBHAV SHARMA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.12.2025 TS Printed from counselvise.com 3 ITA No.2800/DEL/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "