UTTAM KUMAR MALI,NEW DELHI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 27, NEW DELHI

ITA 2080/DEL/2025

AI Insights

The case involves Uttam Kumar Mali, the appellant, who appealed against the order of the CIT(Appeals)-29, Delhi, which sustained an addition made under section 69A of the Income Tax Act for the assessment year 2020-21. The initial appeal was dismissed ex parte by the Assessing Officer without merit consideration, leading to the current appeal to the Income Tax Appellate Tribunal. The Tribunal found that the CIT(A) had not provided independent findings on the addition and had dismissed the appeal primarily for non-prosecution. Consequently, the Tribunal decided to remit the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781827 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2020-2021
• Appeal Filed On: 29-03-2025
• Laws Referred To: Section 69A of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: PARITOSH JAIN

Judgement Text

"ITA No.2080/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2080/Del/2025 िनधा रणवष /Assessment Year: 2020-21 UTTAM KUMAR MALI 311, Flat No.13, 4th Floor, Kucha Sanjogi, Ram Naya Bazar, New Delhi. PAN No.AHUPM8120E बनाम Vs. DCIT, Central Circle-27, Room No.348, 3rd Floor, Jhandewalan Extn., New Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Paritosh Jain, Adv. Revenue by Shri Mahesh Kumar, CIT DR सुनवाईक\bतारीख/ Date of hearing: 20.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 30.09.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-29, Delhi dated 10.01.2025 for the AY 2020-21 in sustaining the addition made u/s 69A of the Act. 2. Ld. Counsel for the assessee, at the outset, submitted that the appeal of the assessee was dismissed ex parte without going into the merits of the addition by the Assessing Officer. Ld. Counsel for the Printed from counselvise.com ITA No.2080/Del/2025 2 assessee therefore submitted that the appeal may be restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. 3. Ld. DR has no serious objection in remitting the appeal to the file of the Ld. CIT(A). 4. Heard rival contentions, perused the orders of the authorities below. 5. On perusal of the Ld. CIT(A) order, we observed that the Ld. CIT(A) did not give any independent finding on the addition made by the AO. Predominently the appeal was dismissed for non prosecution and without there being any independent finding of the Ld. CIT(A) on the issue in appeal. Thus, we feel it appropriate to retore the appeal to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 30.09.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.09.2025 Printed from counselvise.com ITA No.2080/Del/2025 3 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "