UMAR MOHD,HARYANA V. ITO, WARD 4 (4), GURGAON, GURGAON

ITA 2390/DEL/2025

AI Insights

The case involves appeals by the assessee, Umar Mohd., against the orders of the First Appellate Authority (CIT(A)) concerning the assessment years 2017-18 and 2018-19. The appeals were initially dismissed by the CIT(A) due to the non-appearance of the assessee and failure to file submissions. The tribunal found that the assessee was not adequately notified, as the impugned orders did not reflect whether notices were served to the assessee's knowledge. Consequently, the tribunal decided to remand the case back to the CIT(A) for a fresh evaluation on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786178 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 11-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: MOHIT CHAUDHARY; NEHA GUPTA
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2389 to 2392/Del/2025 Assessment Years: 2017-18, 2018-19, 2018-19 & 2018-19 Umar Mohd., Ward No.06, Qureshi Mohalla, Nuh, Mewat – 122107, Haryana. PAN: AYUPM6884A Vs ITO, Ward-4(4), Gurgaon. (Appellant) (Respondent) Assessee by : Shri Mohit Chaudhary, CA & Ms Neha Gupta, Advocate Revenue by : Shri Ajay Kumar Arora, Sr.DR Date of Hearing : 28.10.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessee against the orders of the Ld. First Appellate Authority in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the lower authorities are as under:- ITA No. & Assessment Year CIT(A) [ld. FAA] who passed the order Appeal No. & Date of order of the CIT(A) AO who passed the assessment order & Date of order Section of the IT Act under which the AO passed the order 2389/Del/2025 2017-18 CIT(A)-3, Gurgaon CIT(A), GGN- 1/10975/2019-20, ITO, Ward-4(4), Gurgaon. dated 143(3) Printed from counselvise.com ITAs No.2389 to 2392/Del/2025 2 Dated 10.02.2025 06.12.2019 2390/Del/2025 2018-19 - Do- NFAC/2017- 18/10229003, dated 10.02.2025 AO, NeAC, dated 24.03.2021 - Do - 2391/Del/2025 2018-19 - Do- NFAC/2017- 18/10229805 dated 10.02.2025 AO, NeAC, dated 11.01.2022 272A(1)(d) 2392/Del/2025 2018-19 - Do- NFAC/10229804, dated 10.02.2025 AO, NeAC, dated 14.01.2022 270A 2. On hearing both the sides and appreciating the material on record, we find that the assessee was not represented at the time of hearing and the appeal was dismissed on the basis that the assessee has failed to appear and file the submissions. The assessee has raised specific ground that he was not given opportunity to contest on merits. The impugned orders do not reflect as to if the notices were served to the knowledge of the assessee. Thus for ends of justice, without prolonging the matter further, we consider it an appropriate case to restore the issues on merits as well as on law to the files of the ld.CIT(A) with the direction to serve a notice afresh and decide the appeals in accordance with the law. The appeals are allowed for statistical purposes. Order pronounced in the open court on 30.10.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30th October, 2025. dk Printed from counselvise.com ITAs No.2389 to 2392/Del/2025 3 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "