SH.CHETAN SHARMA,NOIDA V. DCIT,CENTRAL CIRCLE-7, DELHI

ITA 2461/DEL/2025

AI Insights

This case involves an appeal by Shri Chetan Sharma against the order of the CIT(A)-24, Delhi, which pertained to the assessment year 2018-19. The primary grievance was that the CIT(A) had decided the issue ex-parte without considering the assessee's petition for adjournment. The assessee contended that the CIT(A) confirmed the order of the Assessing Officer (AO), who had framed the assessment under section 153C without proper jurisdiction and mandatory 'satisfaction' as required by law. The Tribunal found that the CIT(A) had not acknowledged the adjournment petition and thus decided the case without the assessee's input, leading to the decision to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778245 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 16-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: SOMIL AGARWAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2461/DEL/2025 [A.Y 2018-19] Shri Chetan Sharma Vs. The Dy. C.I.T A-36, Sector – 52, Central Circle -7 Gautam Budha Nagar Delhi Noida, Uttar Pradesh PAN: AATPS 5739 B (Applicant) (Respondent) Assessee By : Shri Somil Agarwal, Adv Department By : Ms. Pooja Swaroop, CIT- DR Date of Hearing : 16.09.2025 Date of Pronouncement : .10.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(A)-24, Delhi, Delhi dated 27.02.2025 pertaining to A.Y 2018-19. 2. The solitary grievance of the assessee in this appeal is that the CIT(A) issued notice to which the assessee had filed a petition seeking Printed from counselvise.com ITA No. 2461/DEL/2025 [A.Y 2018-19] Chetan Sharma vs DCIT Page 2 of 4 adjournment. However, the ld. CIT(A) neither granted adjournment not mentioned the petition seeking adjournment in order and decided the issue ex parte without giving opportunity of being heard to the assessee. It is the say of the ld. counsel for the assessee that the ld. CIT(A) confirmed ex-parte, the order of the AO, who framed the assessment u/s 153C qua the assessee without assuming proper jurisdiction and recording mandatory ‘satisfaction’ in accordance with law u/s 153C of the Act. The ld. counsel for the assessee prayed to restore the appeal to the file of the ld. CIT(A). 3. The ld. DR did not raise any serious objection. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the assessee had filed application seeking adjournment before the CIT(A) but the ld. CIT(A) considered that the assessee is not interested in pursuing the appeal and consequently he decided the issues ex-parte. 5. We therefore, are of the considered view that in the interest of justice and fair play, the instant case and the impugned order of the CIT(A) be set aside and the issues emanating out of the assessment order be restored to the appeal to the file of the ld. CIT(A) for fresh adjudication as per law. The ld. CIT(A) is directed to decide the appeal Printed from counselvise.com ITA No. 2461/DEL/2025 [A.Y 2018-19] Chetan Sharma vs DCIT Page 3 of 4 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 ld. CIT(A). 6. In the result, appeal of the assessee in ITA No. 2461/DEL/2025 is allowed for statistical purposes. The order is pronounced in the open court on 10.10.2025. Sd/- Sd/- [YOGESH KUMAR U.S.] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10th OCTOBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 2461/DEL/2025 [A.Y 2018-19] Chetan Sharma vs DCIT Page 4 of 4 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 "