RAO MOHAR SINGH EDUCATIONAL SOCIETY,NEW DELHI V. INCOME TAX OFFICER, EXEMPTION WARD NEW DELHI

ITA 3292/DEL/2024

AI Insights

The case involves Rao Mohar Singh Educational Society appealing against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, which was dated 16.05.2024. The appeal was initially dismissed ex-parte by the CIT(A) for non-prosecution after the assessee failed to appear on the last scheduled hearing, despite having sought adjournments on previous occasions. The Tribunal found that the CIT(A) had only provided three opportunities to the assessee and decided to set aside the CIT(A)'s order and restore the case for a fresh hearing, emphasizing the need for a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711560 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: TARUN
• Keywords: Set aside

Judgement Text

"ITA No.3292/Del/2024 1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3292/Del/2024 [Assessment Year: 2017-18] Rao Mohar Singh Educational Society, Roshan Pura Paprawat Road, Najafgarh S.O Najafgarh, Delhi-110043. Vs ITO, Ward Exemption 2(4), Civic Centre, Delhi PAN- AABTR0883R Assessee Revenue Assessee by Shri Tarun, Advocate Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23.07.2025 Date of Pronouncement 25.07.2025 ORDER PER MANISH AGARWAL, AM, This appeal by the assessee is directed against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi [CIT(A), in short], dated 16.05.2024 in Appeal No. CIT(A), Delhi- 40/10560/2019-20 for Assessment Years 2017-18, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 2. Before us, ld.AR of the assessee submits that appeal filed by the assessee was dismissed by ld. CIT(A) ex-parte for non-prosecution. It is submitted by ld. AR that the ld. CIT(A) has provided only three opportunities and on first two occasions, assessee sought adjournment and on last occasion, assessee missed the date of hearing. He submits that only for one default, ld. CIT(A) has dismissed the appeal of the assessee ex-parte. It was his prayer that the assessee may be granted one more opportunity to represent his case before the ld. CIT(A) with documentary evidences in support of the claim made. Printed from counselvise.com ITA No.3292/Del/2024 2 | P a g e 3. In reply, ld. Sr. DR supported the order of the Assessing Officer and ld. CIT(A) and stated that despite of providing so many opportunities, assessee failed to file any submission thus, the appeal of the assessee deserves to be dismissed. 4. Heard both the parties and perused the material available on records. A perusal of the impugned order of ld. CIT(A) clearly shows that the ld. CIT(A) has provided only three opportunities to the assessee and when the assessee had failed to respond on last date, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee ex-parte, sustaining the additions made by the AO in the assessment orders. 4.1 Considering the fact that the assessee has failed to make representation only one occasion and on other two occasions, adjournment application were filed before the ld. CIT(A) thus, in the larger interest of justice, we set aside the appellate order of the ld. CIT(A) and restore it back again to his file for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent his case or furnish any documentary evidences, the ld. CIT(A) is free to decide the appeal of the assessee in accordance with law. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 25.07.2025. Sd/- Sd/- (YOGESH KUMAR U.S) JUDICIAL MEMBER [ (MANISH AGARWAL) ACCOUNTANT MEMBER Dated: 25.07.2025. *Amit Kumar, Sr.P.S.* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "