NARESH AGGARWAL,DELHI vs. ITO, WARD 60 6, DELHI

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ITA 5681/DEL/2026Status: DisposedITAT Delhi18 September 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that ex-parte orders were passed by both lower authorities. To ensure natural justice, the assessee was granted another opportunity to be heard.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the Assessing Officer under section 144 and subsequently by the CIT(A)/NFAC. The assessee contended that they were not provided with ample opportunity to represent their case.

What were the issues?

Whether the ex-parte assessment and appellate orders were passed without providing adequate opportunity to the assessee. Whether the rejection of books of accounts was justified without examination.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 145(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. SATBEER SINGH GODARA & SH. KRINWANT SAHAY

Hearing: 15/09/2026Pronounced: 15/09/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI

BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER & SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No.5681/DEL/2026 Assessment Year: 2022-23 Naresh Aggarwal ITO C-18, Gali No.3, North Ward-60 6 Vs Gondha, Delhi Delhi PAN No.AGEPA2917N (APPELLANT) (RESPONDENT)

Appellant by Sh. Samayak Jain, Advocate Respondent by Sh. Raghubir Singh, Sr. DR

Date of hearing: 15/09/2026 Date of Pronouncement: 15/09/2026

ORDER PER KRINWANT SAHAY AM Appeal in this case has been filed by the assessee against the order dated 30.03.2026 passed by the Ld. CIT(A)/ NFAC, Delhi for the A.Y. 2022-23. Grounds of appeal are as under :-

1 That the Ld. Assessing Officer (herein referred to as 'Ld. AO') erred on facts and in law in completing assessment under section 144 r.w.s. 1448 of the Income Tax Act, 1961 (herein referred to as 'the Act') at an income of Rs. 2,44,39,290/-. 2 That having regards to the facts and circumstances of the case, the Ld. AO erred in passing the ex-parte order without providing ample opportunity to the appellant to represent the matter and sustain the claim. 3 That having regards to the facts and circumstances of the case, the Ld. CIT(A), NFAC erred in passing the ex-parte order without considering the request of the appellant and without providing ample opportunity to the appellant to represent the matter and sustain the claim. 4 That having regards to the facts & circumstances of the case, the Ld. AO erred in rejecting the books of accounts of the appellant under the provisions of section 145(3) of the Act which were never examined by the Ld. AO, 5 That having regards to the facts & circumstances of the case, the Ld. CIT(A), NFAC erred in upholding the addition made by the Ld. AO amounting to Rs. 2,33,59,809/- on estimated basis for non-verification of purchases of the Appellant.

2.

At the very outset the Ld. Counsel of the assessee submitted before the bench that the order passed by the Ld. AO is an exparte order u/s. 144 of the Act and the Ld. CIT(A) has also passed an exparte order, therefore, the Ld. Counsel made a prayer before the Bench that the matter may be remanded back to the file of the Ld. CIT(A) for fresh adjudication. 3. Per contra the Ld. DIR relied on the orders of the authorities below. 4. We have considered the prayer made by the ld. Counsel of the assessee and we have also considered the exparte orders passed by

the authorities below. In our considered view in order to have natural justice the assessee deserves on more opportunity of being heard. Accordingly, the matter is remanded back to the file of the Ld. CIT(A) to pass an appropriate order afresh as per law after given adequate opportunity to the assessee and the assessee is also directed to file all the relevant documents and details before the ld. CIT(A) in time. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the court on 15.09.2026.

Sd/- Sd/-

[SATBEER SINGH GODARA] [KRINWANT SAHAY] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:18 .09.2026 Neha, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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