What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the issues back for fresh adjudication. The CIT(A) was directed to decide the matter afresh after giving adequate opportunity of being heard to the appellant.

The assessee's appeal was dismissed by the CIT(A) for non-prosecution without deciding the matter on merits. The assessee contended that the first appellate authority dismissed the appeal without providing a real opportunity to present evidence.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without providing a proper opportunity to the assessee to present its case.

Anil Sharma, Ghaziabad vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “C’: NEW DELHI

For Appellant: CA (through VC)

Hearing: 10.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “C’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 286/Del/2026 A Y: 2020-21 ANIL SHARMA, VS. ITO, HAPUR CHUNGI, SE-373, SHASTRI BAGAR, GHAZIABAD-201001 GHAZIABAD (PAN: AMVPS1322A) (Appellant) (Respondent) Appellant by : Sh. Vaibhav Goel, CA (through VC) Respondent by : Sh. Raghubir Singh, Sr. DR. Date of Hearing 10.08.2026 Date of Pronouncement 20.08.2026 ORDER PER SUDHIR PAREEK, JM

The instant appeal is emanating from the order of the National Faceless Appeal Centre, (NFAC), Delhi in Appeal No. NFAC/2019-20/10439219 dated 13.11.2025 relevant to assessment year 2020-21. 2. Heard rival submissions and carefully scanned the material available on record. 3. At the threshold, reiterating the grounds of appeal, the Learned AR submitted that the first appellate authority dismissed the appeal without providing real opportunity to place evidences and facts already on record have not been

considered and by submitting above, prayed for setting aside the impugned order and remitting back for fresh adjudication. It is noted that in this case the Learned AO has passed the order u/s. 144 of the Act, and Learned CIT(A) dismissed the appeal of the appellant on account of non-prosecution and even without deciding the matter on merits of the case. In view of the aforesaid factual matrix and in the interest of justice, we remit back the issues in dispute to the file of the Learned CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the appellant. We hold and direct accordingly. Simultaneously, appellant is also directed to fully cooperate with the proceedings and furnish the requisite evidences/documents before it to substantiate its case. 4. In the result, this appeal is allowed for statistical purposes as indicated above. Order pronounced in the Open Court on 20.08.2026. Sd/- Sd/- (RAMIT KOCHAR) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER

Date: 20-08-2026 SR BHATNAGAR Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT

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ANIL SHARMA,GHAZIABAD vs. ITO, GHAZIABAD

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