NAVEEN MEHTA,CHANDIGARH vs. DCIT CENTRAL CIRCLE - 30, DELHI

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI

BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No. 1955/Del/2026 (A.Y 2021-22) Naveen Mehta Vs. DCIT 205, Sector 36B, Central Circle-30, ARA Chandigarh, S.O. Sector 36, Centre, Jhandewalan, Chandigarh Delhi (Appellant) (Respondent) PAN: ACEPM4629B

ITA No. 1956/Del/2026 (A.Y 2021-22) Vikas Mehta Vs. DCIT 2899/D-58, Aggarwal Central Circle-30, ARA Colony, Bathinda. H. O. Centre, Jhandewalan, Punjab Delhi (Appellant) (Respondent) PAN: ABJPM8316M Assessee by : Sh. Pranav Yadav, Adv Revenue by: Sh. Rajesh Mahajan, CIT DR Date of Hearing 25/06/2026 Date of pronouncement 14/09/2026

O R D E R PER MADHUMITA ROY, J. M.: Both the Appeals filed by the different assessees are directed

against the orders both dated 19.12.2025 passed by the Learned

Commissioner of Income Tax (Appeals), New Delhi passed under

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the

Act’) arising out of the assessment orders dated 26.03.2022 and

24.03.2022 respectively under Section 143(3) of the Income Tax Act,

1961 for Assessment Year 2021-22.

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the same issue, these are heard analogously and are being disposed of

by a common order.

as none appeared on behalf of the assessee, inspite of notices having

been served. It is the case of the assessee that the notices at the

subsequent stages by the Ld. CIT(A) was not sent to the actual mail-id

belongs to the assessee; in-fact it was candidly submitted by the Ld.

AR that the assessee’s mail id was subsequently changed. The notice

having not been sent to the said e-mail id, the matter could not be

represented. However, he has undertaken to provide the correct mail

id to the Ld. CIT(A). In that view of the matter, he prays for a further

opportunity to the assessee to represent its case effectively to the Ld.

CIT(A). Such prayer has not been objected by the Ld. DR with all his

fairness.

having regard to the facts and circumstances of the matter, we dispose

of these appeals by setting aside the same to the file of the Ld. CIT(A)

for fresh adjudication on the merit of the matters. He is further

directed to grant an opportunity of being heard to the assessee while

considering the case made out by the assessee and to finalize the

issue by passing a reasoned order upon considering the evidence on

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record or any other evidence which the assessee may choose to file at

the time of hearing of the matters.

for statistical purposes.

Order pronounced in the open court on 14/09/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi