ANKUR SHARMA,JEEWAN PARK vs. CIT APPEALS, MAYUR BHAWAN

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ITA 8129/DEL/2025Status: DisposedITAT Delhi23 September 2026AY 2023-243 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as the defects raised by the office were not removed within the prescribed time. Liberty was granted to seek revival if the law permits.

What were the facts?

The assessee filed a return of income declaring Rs. 7,52,710/-, but the Assessing Officer assessed the total income at Rs. 1,93,61,310/-. The CIT(Appeals) dismissed the assessee's appeal.

What were the issues?

The primary issue was the failure of the assessee to rectify defects in the appeal, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 18/08/2026Pronounced: 23/09/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI

BEFORE SH. SUDHIR KUMAR JUDICIAL MEMBER AND SH. MANISH AGARWAL ACCOUNTANT MEMBER

ITA No.8129/DEL/2025 Assessment Year: 2023-24 Ankur Sharma Vs. CIT(Appeals), Delhi B-1 Jeewan Park Siraspur Mayur Bhawan, Connaught New Delhi-110042 Place, New Delhi - 110001 PAN No. BQGPS8718G (APPELLANT) (RESPONDENT)

Appellant by None Respondent by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 18/08/2026 Date of Pronouncement: 23/09/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre Delhi [hereinafter referred to as “Ld. NFAC)”] vide order dated 27-10-2025 pertaining to A.Y. 2023-24, arising out the assessment order dated 17-02- 2025 under section 143(3) r.w.s. 144 B of the Income-tax Act, 1961, (in short ‘the Act’).

2.

The brief facts of the case are that the assessee filed the return of income declaring total income at Rs. 7,52,710/-. The Assessing Officer completed the assessment under section 143(3) r.w.s.144 B of the Act assessing the total income of Rs.1,93,61,310/-. 3. Aggrieved the order of the ld. AO the assessee preferred the appeal before the Ld. NFAC, who vide his order dated 27-10-2025 dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal. 4. We have heard the Ld. DR and perused the material available on record. None is present for assessee. We noted from the record that Office has raised the objection regarding the appeal. This, defects were not removed by the assessee. 5. Since in the instant case the assessee has not removed

the defects raised by office within the prescribed time so the

appeal of the assessee is dismissed. However, liberty is

granted to the assessee to seek revival of the appeal after

removing the defects raised by office, if the law provides to

do so.

6.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court 23.09.2026.

Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR BHATNAGGAR Date: 23.09.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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