RAMESH SETH,NEW DELHI V. INCOME TAX OFFICER, WARD 45(4), NEW DELHI, NEW DELHI

ITA 4782/DEL/2025

AI Insights

The case involves an appeal by Ramesh Seth against the order of the ITO, Ward-45(4), New Delhi, which was upheld by the Ld. CIT(A)/NFAC, Delhi. The appeal was related to the addition of Rs. 62,00,000 made by the Assessing Officer, which was classified as unexplained cash deposits during the demonetization period. The primary issue was the lack of representation by the assessee at the hearings, leading the Ld. CIT(A) to decide the matter ex parte without a reasoned order on merits, as required by Section 250(6) of the Income Tax Act, 1961.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784346 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 04-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"1 ITA No. 4782/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 4782/DEL/2025 Assessment Year: 2017-18 Ramesh Seth, 12/28, 2nd Floor, Subhash Nagar, New Delhi-110027. PAN: COSPS 8806 Q Vs ITO, Ward-45(4), New Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Om Prakash, Sr. DR Date of hearing 10.11.2025 Date of pronouncement 10.11.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 12.06.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1076944054(1), passed by the Ld. CIT(A)/NFAC, Delhi, arising out of the order dated 25.12.2019, passed by the ITO, Ward 45(4), Delhi, under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2017-18. 2. No one appeared on behalf of the assessee at the hearing of the appeal despite issuance of notice for hearing. No application for adjournment of hearing Printed from counselvise.com 2 ITA No. 4782/Del/2025 has also been received on behalf of the assessee. Thus, having no other alternative this Bench has proceeded to dispose of the appeal on the basis of materials available on record in the absence of the assessee. 3. The only substantive issue involved for adjudication in the instant appeal relates to the addition of Rs. 62,00,000/- made by the Assessing Officer on account unexplained cash deposits by the assessee during demonetization which stood affirmed in appeal by the Ld. CIT(A)/NFAC. 4. Heard the Learned DR and perused the materials available on record. It is revealed from the order of the Ld. CIT(A) that there was no representation on behalf of the assessee despite issuance of notices for hearing, therefore, having no other alternative, the Ld. CIT(A) proceeded with the appeal and finalized the same ex parte. However, it appears that the Ld. CIT(A) has not dealt with the matter on merits in terms of provisions of Section 250(6) of the Act by passing a reasoned order on merits on the issue raised before him and hence in our considered opinion the matter requires to be remitted back to the file of Ld. CIT(A) for consideration of the issue afresh by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. It is also made clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority Printed from counselvise.com 3 ITA No. 4782/Del/2025 would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. Ordered accordingly. 5. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 10.11.2025. Sd/- Sd/- (M BALAGANESH) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.11.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "