What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication on merits, granting the assessee another opportunity to be heard. The assessee was directed to ensure proper compliance in future proceedings.

The assessee's appeal was against an ex-parte order passed by the CIT(A) due to the assessee's inability to make requisite compliance. The assessee requested the matter be restored to the CIT(A) for a fresh adjudication.

What were the issues?

Whether the CIT(A) order passed ex-parte should be set aside and the matter remanded for fresh adjudication due to non-compliance by the assessee.

Narang Enterprises, Yamuna Nagar vs DCIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH, B: NEW DELHI

Before: SHRI VIKAS AWASTHY & SMT. RENU JAUHRI

For Appellant: Shri Kaushal Chopra, CA

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Hearing: 16.09.2026Pronounced: 16.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, B: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 5263/Del/2026 [Assessment Year: 2017-18] M/s Narang Enterprises, DCIT, Plot No. -28-C, Govindpuri Road, Central Circle, Model Town, Yamuna Nagar, Vs Karnal, Haryana-132001. Haryana- 135001. PAN- AAFFN8277R Assessee Revenue Assessee by Shri Kaushal Chopra, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 16.09.2026 Date of Pronouncement 16.09.2026

ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 31.03.2026 of the Ld. Commissioner of Income Tax (Appeals)-3, Gurugram [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 17.12.2019 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the

ITA No.- 5263/Del/2026 M/s Narang Enterprises Act’) by DCIT, CC, Karnal (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18. 2. At the outset, Ld. AR has submitted that the order of the Ld. CIT(A) has been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned order may be set aside and the matter may be restored to the file of the CIT(A) for giving one more opportunity to the assessee.

Ld. DR has also not objected to the said proposition.

After hearing both the parties, in the interest of justice, we hereby restore the matter to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance during the appellate proceedings. To enable the CIT(A) to decide the matter on merits.

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

Order pronounced in the open court on 16.09.2026

Sd/- Sd/- [VIKAS AWASTHY] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 21.09.2026. Pooja.

ITA No.- 5263/Del/2026 M/s Narang Enterprises

NARANG ENTERPRISES,YAMUNA NAGAR vs. DCIT CC, KARNAL

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