MUKHTAR AHMED,DELHI vs. DCIT, CIRCLE 61(1), DELHI, DELHI

आयकर अपीलीय अधिकरण, दिल्ली पीठें, नई दिल्ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: A BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA 892/DEL/2026 (निर्धारण वर्ा/Assessment Year: 2019-20) MUKHTAR AHMED DCIT, CIRCLE 61(1), DELHI C-9/69, YAMUNA VIHAR, YAMUNA CIVIC CENTRE,NEW DELHI VIHAR, NORTH EAST DELHI, NEW DELHI-110002, DELHI Vs. YAMUNA VIHAR S.O, 110053, DELHI, INDIA, NEW DELHI-110053, DELHI अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: AEOPA5914R

अपीलधर्थी द्वारा/Appellant represented by: Sh Shivam Jain,ADV प्रत्यर्थी द्वारा/Respondent represented by: Sh Balkishan Gopal ,SR DR

सुनवाई की तारीख / Date of conclusion of hearing: 07-Sep-2026 घोषणा की तारीख / Date of pronouncement: 07-Sep-2026 आदेश / ORDER PER SHRI M BALAGANESH, ACCOUNTANT MEMBER: The appeal in ITA No.892/Del/2026 for AY 2019-20, arises out of the 1. order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 06.01.2026 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.03.2025 by the Assessing Officer, ACIT, Circle61(1), Delhi (hereinafter referred to as ‘ld. AO’).

ITA 892/DEL/2026 MUKHTAR AHMED

The preliminary issue to be decided in this appeal is as to whether the 2. Learned NFAC was justified in passing an exparte order in the facts and circumstances of the instant case.

We have heard the rival submissions and perused the materials 3. available on record. Further, on going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical 4. purposes.

Order pronounced in the open court on 07-Sep-2026.

-Sd/- -Sd/- MAHAVIR SINGH M BALAGANESH VICE PRESIDENT ACCOUNTANT MEMBER Delhi Dated: 17/09/2026 AK Keot Copy to: MUKHTAR AHMED, C-9/69, YAMUNA VIHAR, YAMUNA VIHAR, NORTH EAST DELHI, YAMUNA VIHAR S.O, 1 110053, DELHI, INDIA, NEW DELHI-110053, DELHI

ITA 892/DEL/2026 MUKHTAR AHMED

DCIT, CIRCLE 61(1), DELHI, 2 CIVIC CENTRE,NEW DELHI, NEW DELHI-110002, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE