What did the Tribunal hold?

The Tribunal found that the CIT(A) sustained additions based on the Assessing Officer's order. To ensure justice, the Tribunal directed the CIT(A) to provide the assessee with an opportunity to be heard and decide the issue on its merits.

The assessee appealed an order from the CIT(A) for AY 2022-23. The assessee argued that the CIT(A) did not properly appreciate the information provided and did not grant a proper opportunity to present all relevant facts and documents.

What were the issues?

Whether the CIT(A) properly appreciated the assessee's submissions and provided adequate opportunity for presenting evidence. Whether the matter should be decided afresh by the CIT(A) after granting a proper hearing.

Bhopal Singh, Uttar Pradesh vs ITO | ITAT Delhi 2026

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

For Appellant: Ms. Mansi Jain, Advocate, Shri Tanishq Ahuja, Advocate

For Respondent: Shri Sudeep Dabas, Sr. DR

Hearing: 08.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.2465/DEL/2026 (Assessment Year: 2022-23) Bhopal Singh, vs. ITO, Ward 2(1)(1), B-9, Rampark Lonilalpur, Ghaziabad. Jaoli B.O., Ghaziabad - 201 102 (Uttar Pradesh). (PAN : AWWPS9836J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Mansi Jain, Advocate Shri Tanishq Ahuja, Advocate REVENUE BY : Shri Sudeep Dabas, Sr. DR Date of Hearing : 08.07.2026 Date of Pronouncement : 08.07.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 25.02.2026 for the Assessment Year 2022-23. 2. At the time of hearing, ld. AR of the assessee submitted that the assessee provided the information before the ld. CIT (A) which was not properly appreciated by the ld. CIT (A). He further submitted that proper

opportunity was also not provided to the assessee to bring all the relevant facts and documents before the ld. CIT (A). Accordingly, he prayed that the matter may be restored to the file of ld. CIT (A) to decide afresh after providing an opportunity of being heard to the assessee. 3. On the other hand, ld. DR for the Revenue relied on the orders of the authorities below. 4. Considered the submissions of both the parties and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 8th day of July, 2026 after the conclusion of the hearing.

Sd/- sd/- (RAJ KUMAR CHAUHAN) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.08.2026 TS

BHOPAL SINGH,UTTAR PRADESH vs. ITO, WARD 2(1)(1), GHAZIABAD

What did the Tribunal hold?

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