Mansi Thukral vs DEL-W-(76)(1)

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-Delhi [‘CIT(A)’ in short] dated 15.09.2025 arising from the assessment order dated 27.05.2023 passed by the Income Tax Officer (ITO) under Section 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (‘the Act’) concerning Assessment Year (A.Y.) 2014-15.

The assessee has taken several grounds of appeal but the substantive ground taken by the assessee is that the CIT(A) did not provide reasonable opportunity for making representation before him.

Per contra, the learned DR did not raise serious objection.

We have heard the rival submissions and carefully perused the materials on record. We find that the CIT(A) had issued notices through ITBA to the assessee wherein the assessee sought adjournments and the last notice was not complied. In absence of any submissions, the CIT(A) decided the case. We are of the view that the CIT(A) should have afforded adequate opportunities to the assessee for a fair representation. In such factual matrix, we are of the considered view that in the interest of natural justice, the file may be restored to the CIT(A) who is directed to afford three reasonable and adequate opportunities to the assessee to make a fair representation before him and adjudicate on the issues afresh. The assessee is also directed to avail the opportunities and submit the requisite documents/evidence as called by the CIT(A). Ground is allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.