TONTON MUIVAH,DELHI vs. DEL-W-(61)(92), DELHI

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ITA 4291/DEL/2026Status: DisposedITAT Delhi18 August 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the assessee's right to natural justice was violated due to lack of adequate opportunity to be heard. Therefore, the matter was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was filed against an ex-parte assessment order. The CIT(A) also passed an ex-parte order, not condoning a significant delay in filing the appeal.

What were the issues?

Whether the lower authorities violated the principles of natural justice by passing ex-parte orders without providing adequate opportunity to the assessee. Whether the appeal delay should have been condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘H’ NEW DELHI

Before: SHRI VIKAS AWASTHY

Pronounced: 12.08.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘H’ NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.4291/DEL/2026 िनधा�रण वष�/Assessment Year: 2020-21) TONTON MUIVAH DEL-W-(61)(92) 3-B TOP FLOOR, ARJUN NAGAR DELHI-110002, Vs. SAFDARJUNG ENCLAVE, NEW DELHI-110029, अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AUIPM6054G

अपीलाथ� �ारा/Appellant represented by: None ��थ� �ारा/Respondent represented by: Sh. Manoj Kumar, Sr. DR सुनवाई की तारीख / Date of conclusion of hearing: 12.08.2026 घोषणा की तारीख / Date of pronouncement: 12.08.2026 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 26.02.2026 arising out of assessment order dated 30.01.2025 passed under section u/s 147 r.w.s 144 of the Income-tax Act of the Act for the Assessment Year 2020-21 The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA 4291/DEL/2026 TONTON MUIVAH

2.

The appellant assessee was called absent 3. The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted the both the lower authorities being the ld. AO as well as the Ld. First Appellate Authority have passed an ex-parte order. The ld. CIT(A) has not condoned the delay of 131 days caused in filing the appeal before him. We have noted that the order dated 30.01.2025 was also passed by the ld. Assessing Officer ex-parte. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 250 dated 26.02.2026 has been passed without giving adequate opportunity of being heard. 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 possess the first right and responsibilities to examine facts of a case before arriving at his decision qua

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ITA 4291/DEL/2026 TONTON MUIVAH

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 box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12th August, 2026.

Sd/- Sd/- [VIKAS AWASTHY] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.08.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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