DHARAM PAL BATRA,DELHI vs. ITO, NFAC

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ITA 3811/DEL/2026Status: DisposedITAT Delhi07 September 2026AY 2021-222 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the appeal to be defective. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an assessment order. This was the fourth time the matter was taken up.

What were the issues?

Whether the assessee's appeal was defective and warranted dismissal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: MS MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur Hansra, Sr DR
Hearing: 07/09/2026Pronounced: 07/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3811/Del/2026 (A.Y 2021-22) Sh. Dharam Pal Batra Vs. Assessment Unit N-106, Kirti Nagar, Ward 57(2), SPM Civic New Delhi-110015 Centre, Delhi (Appellant) (Respondent) PAN: AAEPB5377M Assessee by : None Revenue by: Ms. Harpreet Kaur Hansra, Sr DR

Date of Hearing 07/09/2026 Date of pronouncement 07/09/2026

O R D E R PER MADHUMITA ROY, JM.: The instant appeal filed by the assessee is directed against the

order dated 11.02.2026 passed by the Ld. Commissioner of Income-

tax (Appeals, Delhi under Section 250 of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) arising out of the Assessment

Order dated 15.12.2022 passed by the Assessment Unit, Income-tax

Department under Section 143(3) read with Section 144B of the Act

for Assessment Year 2021-22.

2 ITA No. 3811/Dle/2026 Dharam Pal Batra Vs. ITO

2.

Since the appeal filed by the Assessee is defective and this is the

4th occasion the matter is taken up, the appeal is dismissed as

defective.

Order pronounced in the open court on 07/09/2026.

Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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