DHARMENDER GUPTA,UTTARPRADESH vs. CIR-2(1)(1) GHAZIABAD, KNP

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.3603/DEL/2026 िनधा�रण वष�/Assessment Year: 2023-24 Dharmender Gupta, CIR-2(1)(1), House No.1189, Sector-3, Ghaziabad, CGO Comple-I, Vasundhra, Ghaziabad, Purani Hapur Chungi, Vs. Uttar Pradesh-201012 Ghaziabad, Uttar Pradesh- 201012 अपीलाथ� Appellant ��थ� Respondent Permanent Account Number of Assessee: AHHPG3379A अपीलाथ� �ारा/Appellant represented by: None ��थ� �ारा/Respondent represented by: Shri Zafarul Haque Tanveer, CIT- DR सुनवाई की तारीख / Date of conclusion of hearing: 19.08.2026 घोषणा की तारीख / Date of pronouncement: 19.08.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre, New Delhi, dated 15.01.2026, arising out of assessment order dated 13.02.2025 passed under section u/s 144 r.w.s 144B of the Act for the Assessment Year 2023-24. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. The ld. Assessing Officer concluded

ITA No.3605/DEL/2026 Mithlesh Kumar Singh

assessment at an income of Rs.1,20,95,691/- against declared income of Rs.12,61,757/-. We have noted the Ld. Assessing Officer has passed an ex-parte order without giving adequate opportunity of being heard. The misconduct of the assessee in not complying to the statutory notices of the ld. Assessing Officer are evident from the assessment order dated 13.02.2025. The ld. CIT(A) primarily confirmed the findings of the ld. Assessing Officer qua non- compliance of assessee to its statutory notices. We are conscious of the fact that no appellant benefits by non-prosecution of its case. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. AO for re- adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. AO for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. AO shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. Assessing Officer. Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possesses the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN

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ITA No.3605/DEL/2026 Mithlesh Kumar Singh

box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19th August, 2026.

Sd/- Sd/- [MAHAVIR SINGH] [AMITABH SHUKLA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 25.08.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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