NEERAJ KUMAR,SANGAM VIHAR vs. WARD 29(1) RANGE 52, CIVIC CENTRE

ITA 5792/DEL/2026Status: DisposedITAT Delhi17 September 2026AY 2018-193 pages
AI SummaryRemanded

What were the facts?

The assessee's appeals were against penalty orders passed ex parte by the NFAC for AY 2018-19. The assessee's tax consultant failed to respond to notices from the CIT(A).

What did the Tribunal hold?

The Tribunal noted that the orders were passed ex parte and that the assessee was denied an opportunity to be heard. Therefore, the matter was remanded back to the CIT(A) for fresh adjudication.

What were the issues?

Whether penalty orders passed ex parte without providing adequate opportunity to the assessee are valid. Whether the assessee deserves a fresh opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 271A,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI SANJAY AWASTHI

For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 17.09.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This is a batch of two appeals pertaining to the same assessee for AY 2018-19. ITA 5791 pertains to a penalty u/s 271A of the Income Tax Act, 1961 (hereafter as “the Act”) and ITA 5792 pertains to a penalty u/s 271B of the Act.

1.

1 ITA 5791 arises from order dated 26.03.2026, passed u/s 250 of the Act by NFAC. ITA 5792 arises from order

The order continues below.

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