Income Tax Appellate Tribunal - Delhi
Anshul Gupta & Sons Huf,Delhi vs Income-Tax Officer, Ward-46(4), ... on 1 July, 2025
1 ITA No. 5556/Del/2024
Anshul Gupta & Sons HUF Vs. ITO
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
(DELHI BENCH 'A' NEW DELHI)
BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER
AND
SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
ITA No. 5556/Del/2024 (A.Y. 2013-14)
Anshul Gupta & sons HUF Vs. Income Tax Officer, Ward-
3661, Main Road, Chawri 46 (4),
Bazar, Delhi-110006 Drum Shape Building, I. P.
PAN: AAACL8230E Estate, New Delhi
Appellant Respondent
Assessee by Sh. Ankit Kumar, Adv
Revenue by Sh. Ajay Kumar Arora, Sr. DR
Date of Hearing 01/07/2025
Date of Pronouncement 01/07/2025
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 ('NFAC' for short), New Delhi dated 30/09/2024 for the Assessment Year 2013-14.
2. The Ld. Counsel for the Assessee submitted that the order impugned has been passed by the Ld. CIT(A) in violation of principals of natural justice wherein the Ld. CIT(A) has not provided opportunity of being heard to the Assessee, therefore, sought for remanding the matter to the file of the Ld. CIT(A).
2 ITA No. 5556/Del/2024
Anshul Gupta & Sons HUF Vs. ITO
3. The Ld. Departmental Representative by relying on the order of the Ld. CIT(A) submitted that, the Assessee has not appeared before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the Appeal, therefore, by relying on the order of the Ld. CIT(A) sought for dismissal of the Appeal.
4. We have heard both the parties and perused the material available on record. As could be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte. Further, we observe that the Ld. CIT(A) has also not decided all the issues involved in the Appeal on its merit by dealing with the issues in detail. Therefore, we set aside the order of the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to the Assessee to appear before the Ld. CIT(A) and co- operate with the appellate proceedings. The Ld. CIT(A) is also directed to pass order afresh in accordance with law, by providing opportunity of being heard to the Assessee.
5. In the result, the Appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 01st JULY , 2025
Sd/- Sd/-
(AVDHESH KUMAR MISHRA) (YOGESH KUMAR U.S.)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date:- 01 .07.2025
R.N, Sr.P.S*
3 ITA No. 5556/Del/2024
Anshul Gupta & Sons HUF Vs. ITO
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI