I D C SECURITIES LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD 12(1), DELHI, INCOME TAX OFFICE

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ITA 6159/DEL/2026Status: DisposedITAT Delhi07 September 2026AY 2022-233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the ex-parte order passed by the Ld. CIT(A) to prevent miscarriage of justice. The Ld. CIT(A) was directed to provide the assessee an opportunity of being heard and pass a reasoned order.

What were the facts?

The assessee's appeal before the Ld. CIT(A) was rejected on merit due to a communication gap by the previous counsel. The assessee's current counsel requested the matter be set aside to the Ld. CIT(A) for a fresh hearing.

What were the issues?

Whether the Ld. CIT(A) erred in passing an ex-parte order without affording proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 147

AI-generated summary — verify with the full judgment below

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

For Respondent: Ms. Harpreet Kaur Hansra, Sr
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. 6159/Del/2026 (A.Y 2022-23) I D C Securities Limited Vs. Income Tax Officer, 22, Sharda Apartment, Plot Ward 12(1), No. 3, New Friends Colony, C. R. Building, Delhi New Delhi (Appellant) (Respondent) PAN: AAACI2071A Assessee by : Sh. Varun Sharma, Adv 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 04.04.2026 passed by the Ld. Commissioner of Income-

tax (Appeals)/National Faceless Appeal Centre, Delhi under Section

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

arising out of the Assessment Order dated 26.03.2025 passed by the

Assessment Unit, Income-tax Department under Section 147 of the

Act for Assessment Year 2022-23.

2.

As the threshold of the matter, the Ld. AR submitted before us

that the previous counsel due to communication gap could not

2 ITA No. 6139/Del/2026 IDC Securities Ltd. Vs. ITO

present the appeal before the Ld. CIT(A) effectively and order,

therefore, was passed rejecting the appeal on merit.

3.

Under these facts and circumstances of the matter, he, thus,

prayed for setting aside the issue to the file of the Ld. CIT(A) which

was not objected by the Ld. DR. with all her fairness.

4.

Thus, having regard to the entire aspect of the matter as it

appears that admittedly the Ld. CIT(A) has passed an ex-parte order,

in order to prevent the mis-carriage of justice, we set aside the issue to

the file of the CIT(A) for affording a further opportunity of being heard

to the assessee. The issue is, thus, set aside to the file of the Ld.

CIT(A).

5.

The Ld. CIT(A) is further directed to provide 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 record or any other evidence which

the assessee may choose to file at the time of hearing of the matter.

6.

In the result, the Appeal filed by the assessee is allowed for

statistical purpose.

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

Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07/09/2026

3 ITA No. 6139/Del/2026 IDC Securities Ltd. Vs. ITO

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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