RAJBIKRAM SINGH NAYAR,GURUGRAM V. INCOME TAX OFFICER, GURUGRAM

ITA 5329/DEL/2024

AI Insights

The case involves an appeal by Rajbikram Singh Nayar against the order of the ld. CIT(A) New Delhi dated 21.09.2024 for the Assessment Year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal, Delhi 'F' Bench. During the hearing, no representative appeared on behalf of the assessee, but the Department was represented by Ms. Harpreet Kaur Hansra, Sr. DR. The Tribunal noted that both the initial assessment and the CIT(A)'s decision were made ex parte, and the application for condonation of delay was rejected. Consequently, the Tribunal decided to remand the case back to the CIT(A) for a fresh decision, ensuring the assessee is given a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312260 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Opportunity of being heard

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. 5329/DEL/2024 [A.Y 2017-18] Rajbikram Singh Nayar Vs. The I.T.O A-50/4, IInd Floor Phase - 1 Gurugram Gurugram PAN: AOHPN 3400 N (Appellant) (Respondent) Assessee By : None Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 28.04.2025 Date of Pronouncement : 28.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(A) New Delhi dated 21.09.2024 for A.Y 2017-18. 2. None present for and on behalf of the assessee. We have heard the ld. DR and perused the relevant material on record. 2 ITA No. 5329/DEL/2024 Rajbikram Singh Nayar [A.Y 2017-18] 3. At the very outset, we find that the assessment has been made ex parte by the Assessing Officer and the ld. CIT(A) has also not decided the appeal on merits. The ld. CIT(A) has rejected the application filed for condonation of delay. 4. In view of the above facts and circumstances, 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. 5. In the result, appeal of assessee in ITA No. 5329/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 28.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 28th APRIL, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 3 ITA No. 5329/DEL/2024 Rajbikram Singh Nayar [A.Y 2017-18] 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 "