ANKIT GUPTA,DELHI vs. ITO WARD 35(1), DELHI

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ITA 6789/DEL/2026Status: DisposedITAT Delhi16 September 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee should be given another opportunity to be heard on merits. The matter was restored to the CIT(A) to provide a hearing and decide the issue substantively.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance and failure to submit evidence. The assessee argued that they were not provided sufficient opportunities and the CIT(A) did not adjudicate the issues on merits.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal without adjudicating on merits due to the assessee's non-compliance, and if the assessee should be granted a further opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

For Appellant: Shri Nishant Kumar, CA
For Respondent: Shri Balkishan Gopal, Sr. DR
Hearing: 14.09.2026Pronounced: 14.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.6789/DEL/2026 (Assessment Year: 2020-21) Ankit Gupta, vs. ITO, Ward 35 (1), 2054, Narela Mandi, Delhi. Narela, Delhi – 110 040. (PAN : ATJPA1397C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nishant Kumar, CA REVENUE BY : Shri Balkishan Gopal, Sr. DR Date of Hearing : 14.09.2026 Date of Pronouncement : 14.09.2026 O R D E R PER S.RIFAUR RAHMAN,AM: 1. This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 09.04.2026 for the Assessment Year 2020-21.

2.

At the time of hearing, ld. AR for the assessee submitted that the ld. CIT (A) dismissed the appeal on the ground that assessee has been provided sufficient opportunities but assessee failed to submit any submission or

2 ITA No.6789/Del/2026

evidence during appellant proceedings in support of grounds of appeal and remained non-compliant and non-responsive. He further submitted that the ld. CIT (A) had not adjudicated the issues on its merits. He submitted that ld. CIT (A) ought to have dealt with the grounds of appeal substantively. He submitted that there are reasons for assessee for not appearing before the first appellate authority and no effective opportunity of hearing was provided to the assessee. Further, he submitted that the AO passed the assessment order under section 147 read with section 144B of the Income-tax Act, 1961 (for short ‘the Act’). Accordingly, he prayed that the issues may be remitted back to ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee.

3.

On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilized several opportunities granted by ld. CIT (A).

4.

Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of the Assessing Officer. In our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter back to the file of ld. CIT (A) and direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee through his counsel to make

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proper submissions and appear before the ld. CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 14th day of September, 2026 after the conclusion of the hearing.

Sd/- sd/- (MAHAVIR SINGH) (S. RIFAUR RAHMAN) VICE PRESIDENT ACCOUNTANT MEMBER

Dated: 16.09.2026 TS

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