SURENDRA KUMAR,MEERUT V. ITO,WARD-1(2)(5), MEERUT

ITA 3774/DEL/2024

AI Insights

The case involves Surendra Kumar, the Appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre - Delhi, which dismissed his appeal for non-prosecution. The original assessment order for the Assessment Year 2012-13 was passed on 21/03/2022, assessing the total income of the Assessee at Rs. 8,43,106. The Assessee's appeal to the CIT(A) was dismissed due to non-appearance, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the CIT(A) had not adjudicated on the merits and had dismissed the appeal solely on procedural grounds, which warranted a remand for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23002 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: SIKHA JAIN
• Keywords: Opportunity of being heard; Revision of order

Judgement Text

" 1 ITA No. 3774/Del/2024 Surendra Kumar Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 3774/DEL/2024 (A.Y. 2012-13) Surendra Kumar Old 420, New 967/1, Village Mailyana, Baghpat Road, Meerut Uttar Pradesh PAN: CCRPK0128G Vs. ITO Ward-1(2)(5) Meerut Appellant Respondent Assessee by Sh. Sikha Jain, Adv Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 25/02/2025 Date of Pronouncement 28/02/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre- Delhi [‘NFAC)’ for short] dated 18/06/2024 for Assessment Year 2012- 13. 2. Brief facts of the case are that an assessment order came to be passedon 21/03/2022 u/s 263/147/143(3) of the Income Tax, 1961 (‘Act’ for short) by assessing the total income of the Assessee at Rs. 8, 43,106/-. Aggrieved by the assessment order dated 21/03/2022, the 2 ITA No. 3774/Del/2024 Surendra Kumar Vs. ITO Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 18/06/2024 dismissed the Appeal of the Assessee for non- prosecution. As against the order of the Ld. CIT(A) dated 18/06/2024, the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee submitted that the order impugned of the Ld. CIT(A) has been passed in violation of natural justice, the Assessee has not been provided with opportunity of being heard and the Appeal has been dismissed by the CIT(A) without deciding issues on the merit, therefore, sought for intervention of this Tribunal. 4. Per contra, the Ld. Departmental Representative relied on the orders of the Lower Authorities and sought for dismissal of the Appeal filed by the Assessee. 5. We have heard both the parties and perused the material available on record. It is seen from the order of the Ld. CIT(A), the Ld. CIT(A) has issued three notices to the Assessee, however, the Assessee has not appeared before the First Appellate Authority. The Ld. CIT(A) on the other hand, ought to have decided the Appeal on its merit, the Ld. CIT(A) has not adjudicated the Grounds of Appeal of the Assessee and dismissed the Appeal of the Assessee for non-prosecution. Considering 3 ITA No. 3774/Del/2024 Surendra Kumar Vs. ITO the above facts and circumstances, we remand the matter to the file of Ld. CIT(A) with a direction to decide the issue involved in the Appeal on merit after providing opportunity of being heard to the Assessee. 6. Since we have remanded the matter to the file of CIT(A) for de-novo adjudication on merit, we refrain from making any comment on the merits of the case. Accordingly, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 28th February, 2025 Sd/- sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-28 .02.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "