RAJU PRAKASH,DELHI V. ITO,WARD-59(1), DELHI

ITA 71/DEL/2025

AI Insights

This case involves an appeal by Raju Prakash against the order of the NFAC, Delhi dated 21.10.2024 for the Assessment Year 2015-16. The appeal was initially dismissed ex parte for non-prosecution by the ld. CIT(A). The Tribunal, considering the principles of justice and fair play, decided to restore the case to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing and proper consideration of the materials provided by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774508 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 03-01-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MAHAJAN
• Keywords: Opportunity of being heard

Judgement Text

"Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 71/DEL/2025 [A.Y 2015-16] Raju Prakash Vs. The Income-tax Officer E-699, E-Block, Ward - 59(1), Delhi Shakurpur, Delhi PAN: BBHPP 2044 J (Appellant) (Respondent) Assessee By : None Department By : Shri Rajesh Mahajan, Sr. DR Date of Hearing : 27.08.2025 Date of Pronouncement : 27.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the NFAC, Delhi dated 21.10.2024 pertaining to A.Y 2015-16. 2. None appeared for and on behalf of the assessee. So we heard the ld. DR and perused the relevant material on record. Before us, in absence of the counsel for the assessee, the ld DR assisted the Bench and appraised the facts of the case. Printed from counselvise.com ITA No. 71/DEL/2025 [A.Y 2015-16] Raju Prakash Page 2 of 3 3. After hearing the ld. DR and perusing the relevant material on record, we find that the appeal has been dismissed ex parte for non- prosecution by the ld. CIT(A). In the interest of justice and fair play, we are of the considered view that both the Assessing Officer and the first appellate authority ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the authorities below. 4. In the result, appeal of assessee in ITA No. 71/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 27.08.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 09th SEPTEMBER, 2025. VL/ Printed from counselvise.com ITA No. 71/DEL/2025 [A.Y 2015-16] Raju Prakash Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "