SH. ROHIT AGGARWAL,DELHI V. ITO WARD-24(1), DELHI

ITA 104/DEL/2025

AI Insights

The case involves an appeal by Shri Rohit Aggarwal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, for the Assessment Year 2014-15. The primary contention was that the CIT(A) had dismissed the appeal in limine due to non-prosecution without deciding on the merits. The Tribunal noted the absence of the assessee's representation and proceeded with the hearing based on the submissions of the Departmental Representative. The Tribunal found that the CIT(A) had not addressed the merits of the case and had relied solely on the Assessing Officer's order. Consequently, the Tribunal remanded the case back to the CIT(A) for a comprehensive hearing on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784860 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 06-01-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.104/DEL/2025 (Assessment Year: 2014-15) Shri Rohit Aggarwal, vs. ITO, Ward 24 (1), 10 – D, Underhill Road, New Delhi. Civil Lines, Delhi – 110 054. (PAN : AAUPA6319A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 03.11.2025 Date of Order : 12.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 08.11.2024 for the AY 2014-15. 2. None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 3. At the time of hearing, we observe that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. He proceeded to adjudicate by Printed from counselvise.com 2 ITA No.104/DEL/2025 relying on several decisions on the subject of non-prosecution and, he dismissed the appeal in limine. We observed that that ld. CIT (A) has not decided the issue on merit and sustained the addition relying on the order of the Assessing Officer. Further we observe from the grounds of appeal that the assessee has submitted that the ld. CIT (A) has passed the ex-parte order without affording fair and proper opportunity of being heard and not decided the addition on merit. 4. On the other hand, ld. DR for the Revenue relied on the orders of the authorities below. 5. Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 12th day November, 2025. Sd/- sd/- (ANUBHAV SHARMA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12.11.2025 TS Printed from counselvise.com 3 ITA No.104/DEL/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "