UMESH KUMAR,DELHI V. INCOME TAX OFFICER , CIVIC CENTRE DELHI

ITA 1414/DEL/2024

AI Insights

The case involves an appeal by Umesh Kumar against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which was dated 30.01.2024 for the Assessment Year 2017-18. The primary contention was that the CIT (A) dismissed the appeal on the grounds that the assessee had not pursued the appeal despite being granted several opportunities. Both the CIT (A) and the Assessing Officer had previously decided the issues ex-parte. The Tribunal found merit in the assessee's argument for a hearing on the merits and thus restored the matter to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780423 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 28-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KAUSHAL
• Assessee Lawyers: PI YUSH KUMAR
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.1414/DEL/2024 (Assessment Year: 2017-18) Umesh Kumar, vs. Income Tax Officer, A – 34, Krishan Vihar, Delhi. PO Pooth Kalan, Near Rohini, Delhi – 110 086. (PAN : ABLPU3884E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Piyush Kumar, Advocate REVENUE BY : Shri Sanjeev Kaushal, CIT DR Date of Hearing : 21.08.2025 Date of Order : .10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 30.01.2024 for Assessment Year 2017-18. 2. At the time of hearing, ld. AR of the assessee brought to our notice 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 and the details are given in the first appellate order and dismissed the appeal. It is Printed from counselvise.com 2 ITA No.1414/DEL/2024 observed that ld. CIT (A) has not decided the issue on merit and affirmed the order of the Assessing Officer who has also passed the order ex-parte. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A). 4. Considered the rival submissions and material placed on record. We observe that ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and Assessing Officer also decided the issues ex-parte. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of Assessing Officer and direct the Assessing Officer 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 Assessing Officer on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this day of October, 2025. (VIMAL KUMAR) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .10.2025 TS Printed from counselvise.com 3 ITA No.1414/DEL/2024 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "