SEEMA NARANG,FARIDABAD HARYANA V. INCOME TAX OFFICER WARD 2(3), FARIDABAD HARYANA

ITA 1999/DEL/2025

AI Insights

The case involves appeals by Seema Narang against the orders of the Learned Commissioner of Income Tax (Appeals), Faridabad, for the assessment years 2015-16 and 2016-17. The primary contention was the ex-parte nature of the CIT(A)'s orders, which were passed without sufficient opportunities for the assessee to be heard, thereby confirming the additions made by the Assessing Officer. The Tribunal noted the lack of compliance from the assessee in previous proceedings but decided to set aside the CIT(A)'s orders and remand the case for a fresh hearing, emphasizing the need for a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775974 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 28-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADUMNA KUMAR SINGH
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1998/Del/2025 (ASSESSMENT YEAR: 2015-16) ITA No.1999/Del/2025 (ASSESSMENT YEAR: 2016-17) Seema Narang, H. No.849, Sector-17, Faridabad, Haryana-121002. PAN:ABZPN4931F Vs. Income Tax Officer, Ward-2(3), Faridabad. (Appellant) (Respondent) O R D E R PER BENCH: Both the appeal are filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Faridabad [CIT(A) in short], dated 19.02.2025 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2015-16 and 2016-17. 2. At the outset, from the perusal of the order of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the additions made by the AO. The assessee in ground of appeal No.10 for Ay 2015-16 and Ground of appeal No. 14 in AY 2016-17 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard and passed the order exparte. Assessee by Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Department by Shri Pradumna Kumar Singh, Sr. DR Date of hearing 04.09.2025 Date of pronouncement 10.09.2025 Printed from counselvise.com 2 ITA No.1998/Del/2025 Seema Narang vs. ITO 3. The Ld. CIT-DR supported the orders of the lower authorities. 4. Heard the parties and considered the facts of the case. From the perusal of orders of Ld. CIT(A), it clearly shows that the Ld. CIT(A) has provided many opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed off the appeals filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals. 5. Under these facts and circumstances and in the interest of justice, we set aside the orders of ld. CIT(A) in both the appeals and restored the same to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving reasonable opportunity of hearing to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A) for both the assessment years. 6. In the result, the appeals of the assessee for both the assessment years are allowed for statistical purposes. Order pronounced in the open Court on 10.09.2025. Sd/- Sd/- /- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:10.09.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "