ROHIT RASTOGI,DELHI V. DCIT,CENTRAL CIRCLE-14, DELHI

ITA 289/DEL/2025

AI Insights

The case involves an appeal by Rohit Rastogi against the order of the Ld. Commissioner of Income Tax (Appeals)-26, New Delhi, which dismissed his earlier appeal against an assessment order. The assessment order, passed on 16/01/2024, computed the income of the Assessee at Rs. 5,87,70,790/- with certain additions. The Assessee's appeal to the Ld. CIT(A) was dismissed on 20/11/2024, leading to the current appeal. Notably, the Assessee did not appear before the A.O. or participate in the first appellate proceedings, which the Departmental Representative argued justified the dismissal of the appeal. However, the Tribunal found that the CIT(A) had not addressed all grounds of the appeal on their merits and thus remanded the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788771 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"1 ITA No. 289/Del/2025 Rohit Rastogi Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 289/DEL/2025 (A.Y 2019-20) Rohit Rastogi 86, Jagriti Enclave, Delhi- 110092 PAN: AIGPR1260D Vs. DCIT Central Circle-14 Delhi Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 06/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-26, New Delhi (‘Ld. CIT(A)’ for short), New Delhi dated 20/11/2024 pertaining to Assessment Years 2019-20. 2. Brief facts of the case are that, an assessment order came to be passed on 16/01/2024 by computing the income of the Assessee at Rs. 5,87,70,790/- by making certain additions. Aggrieved by the assessment order dated 16/01/2024, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 20/11/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 289/Del/2025 Rohit Rastogi Vs. DCIT 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record. 5. The Ld. Departmental Representative vehemently submitted that the Assessee has neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 6. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Printed from counselvise.com 3 ITA No. 289/Del/2025 Rohit Rastogi Vs. DCIT 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 28th November, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28 .11.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "