DHEERAJ KUMAR,DELHI vs. WARD 8(1), DELHI, C. R. BUILDING,DELHI

ITA 5961/DEL/2026Status: DisposedITAT Delhi31 August 2026AY 2017-186 pages
AI SummaryRemanded

What were the facts?

The assessee failed to comply with notices issued during reassessment proceedings, leading to a penalty under Section 272A(1)(d). The CIT(A) dismissed the assessee's appeal for non-response, and the assessee appealed to the ITAT.

What did the Tribunal hold?

The ITAT restored the matter to the CIT(A) to grant the assessee one more opportunity to present their case on merits, directing the assessee to be vigilant with future compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the assessee's submissions and medical grounds, and whether the penalty was imposed correctly given the circumstances.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 147,Section 148,Section 144,Section 142(1),Section 274(1),Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI

For Appellant: Shri Manish Uppal, Adv
For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 31.08.2026Pronounced: 31.08.2026

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 31.03.2026 of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the penalty order dated 29.09.2022 passed under section 272A(1)(d) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) Assessment Unit, Income tax Department (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18. ITA No.- 5961/Del/2026 Dheeraj Kumar

2.

The Assessee has raised the following grounds of appeal:

“ 1. That on the facts and circumstance of the case, Ld. NFAC grossly erred in facts and in law by summarily dismissing the appeal under the patently

The order continues below.

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