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Mr. Kusharg Jindal Vs. DCIT

Case No: ITA Nos. 982 to 984/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’: NEW DELHI
Date: 3/11/2025

Parties Involved

appellantMr. Kusharg Jindal
respondentDCIT, Central Circle-7, New Delhi

Facts Summary

The appeals in ITA No. 982 to 984/Del/2023 for AYs 2015-16 to 2017-18, arise out of the order of the Commissioner of Income Tax (Appeals)-24, New Delhi dated 30.01.2023 against the order of assessment passed u/s 153A r.w.s. 143(3) of the Income-tax Act, 1961 dated 25.12.2019 by the Assessing Officer, DCIT, Central Circle-7, New Delhi. The appeals of the assessee were disposed of ex parte by the ld CIT(A) due to non-compliance by the assessee despite several notices. The assessee, appearing in person, pleaded that he was dependent on obtaining information from Jindal Bullion LLP, which was under the management of Mr. Nikhil Verma and Vibhav Jain, who were not cooperating. The assessee requested one more opportunity to represent the case before the ld CIT(A) by furnishing necessary documents and evidences.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeals should be restored to the file of the ld CIT(A) for de novo adjudication.

Judgment Outcome

Decided in favour of Assessee.

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