SURENDRA KUMAR SHARMA,CHURU vs. ASSESSMENT UNIT, FACELESS, DELHI

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ITA 2229/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the Assessing Officer for de novo adjudication. The assessee was to be given a reasonable opportunity of being heard and could furnish fresh evidence.

What were the facts?

The appeals were filed against ex parte orders passed by the lower authorities without securing the assessee's presence. The assessee's appeals were for assessment years 2018-19 and 2019-20.

What were the issues?

Whether the ex parte assessment orders were validly passed. The need for providing a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI M BALAGANESH & SHRI SUDHIR KUMAR

PER SHRI M BALAGANESH, ACCOUNTANT MEMBER: 1. The appeal in ITA Nos.2229 & 2230/Del/2026 for AYs 2018-19 & 2019-20, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 02.01.2026 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 20.03.2023 by the Assessing Officer, Assessment Centre, Delhi (hereinafter referred to as ‘ld. AO’).

ITA 2229 & 2230/DEL/2026 SURENDRA KUMAR SHARMA

On perusal of the orders of the lower authorities, we find that 2. both the orders were passed ex parte without securing the presence of the assessee. Hence in the interest of justice and fairplay, we deem it fit and appropriate to restore these appeals to the file of the ld AO for denovo adjudication in accordance with law qua the issues in dispute before me. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, in support of her contentions. The assessee is also directed to co-operate with the ld AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. The assessee is entitled to file additional evidences, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeals of the assessee are allowed for 3. statistical purposes. Order pronounced in the open court on 9th -September-2026.

-Sd/- -Sd/- SUDHIR KUMAR M BALAGANESH JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi Dated: 10/09/2026 AK Keot Copy to: SURENDRA KUMAR SHARMA, 19, BICH RASTHE SE UTTAR KI 0R, 1 MALANA BASS, DISTT-CHURU, CHURU-331303, RAJASTHAN ASSESSMENT UNIT, FACELESS, 2 NEW DELHI, NEW DELHI-110001, DELHI

ITA 2229 & 2230/DEL/2026 SURENDRA KUMAR SHARMA

3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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