SURESH SONI,DELHI V. ITO WARD-59(6), DELHI

ITA 290/DEL/2025

AI Insights

The case involves Suresh Soni, the Appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) which had dismissed his earlier appeal regarding an assessment order that computed his income significantly higher, invoking sections 69A and 115BBE of the Income Tax Act. The initial assessment was made on 17/12/2019, and the appeal to the CIT(A) was dismissed on 13/03/2023. The Appellant filed a delayed appeal to the Income Tax Appellate Tribunal, which was condoned. The Tribunal found that the CIT(A) had dismissed the appeal ex-parte without hearing the Assessee, thus remanding the case back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712017 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Condonation of delay; Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 290/Del/2025 Suresh Soni Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 290/DEL/2025 (A.Y 2017-18) Suresh Soni 1/14478-A, Ram Nagar Extension, Mandoli Road, Shahadra, Delhi-110032 PAN: CONPS5340J Vs Income Tax Officer, Ward 59(6), Delhi Circle- 1(2) (1) Delhi Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 22/07/2025 Date of Pronouncement 22/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 13/03/2023 for the Assessment Year 2017-18. 2. Brief facts of the case are that, an assessment order came to be passed on 17/12/2019 by computing the income of the Assessee at Rs. 1,51,91,080/- by making addition u/s 69A of the Act r.w. Section 115BBE of the Act. Aggrieved by the assessment order dated 17/12/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 13/03/2023, dismissed the Appeal Printed from counselvise.com 2 ITA No. 290/Del/2025 Suresh Soni Vs. ITO filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 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. 4. There is a delay of 536 days in filing the present Appeal. The Assessee filed application for condonation of delay contending that that Ld. CIT(A) has passed ex-parte order dismissing the Appeal of the Assessee and the Assessee was unaware of passing the order by the Ld. CIT(A) and came to know belatedly which resulted in filing the present Appeal with a delay. For the reason stated in the affidavit in support of condonation of delay, the delay in filing the present Appeal is hereby condoned. 5. The Ld. Departmental Representative vehemently submitted that the Assessee has not participated in the first appellate proceedings even after issuance of notices, therefore, the Ld. CIT(A) rightly passed the order, 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. Printed from counselvise.com 3 ITA No. 290/Del/2025 Suresh Soni Vs. ITO 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 Appeal has been dismissed ex-parte order 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. 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 22NDJuly , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 22 .07.2025 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 4 ITA No. 290/Del/2025 Suresh Soni Vs. ITO Printed from counselvise.com "