What did the Tribunal hold?

The Tribunal restored the issues back to the file of the AO for a fresh assessment order. The assessee was directed to appear before the AO and provide all relevant details. The appeal was allowed for statistical purposes.

The assessee failed to provide effective submissions or documentary evidence to the CIT(A) despite multiple opportunities. The CIT(A) dismissed the appeal for non-prosecution and confirmed the additions made by the Assessing Officer (AO). The original assessment order was also passed ex-parte due to the assessee's non-compliance.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution and confirming additions without considering the merits. Whether the assessee's non-compliance warrants a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144, Section 14B, Section 250

Shipra Sristhi Apartment Owners… vs Assessment Unit | ITAT Delhi 2026

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

For Appellant: Shri Nitin Kumar Goel, CA

For Respondent: Ms. Beenu, Sr. DR

Pronounced: 29/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3215/Del/2026 (ASSESSMENT YEAR 2023-24) Shipra Srishti Apartment Owners Assessment Unit Association, Ward-2(2)(3), Shipra Srishti, Plot No.15, Vs. Ghaziabad. Ahinsa Khand-1, Indirapuram, Ghaziabad Uttar Pradesh-201014. PAN-ABDAS8372C (Appellant) (Respondent) Assessee by Shri Nitin Kumar Goel, CA Department by Ms. Beenu, Sr. DR 29/07/2026 Date of Hearing Date of Pronouncement 29/07/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi [CIT(A) in short] in Appeal No. NFAC/2022-23/10490028 dated 18.02.2026 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) arising out of the assessment order dated 28.02.2025 passed u/s 144 r.w.s 14B of the Act for Assessment Year 2023- 24.

From the perusal of the impugned order of Ld. CIT(A) it is observed that the Ld. CIT(A) has provided several opportunities but the appellant did not file any effective written submission or documentary evidence supporting the grounds of appeal on merits. Therefore, the Ld. CIT(A) has dismissed the appeal for non-

2 ITA No.3215 /Del/2025

prosecution however ld. CIT(A) further proceeded to dispose-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. Even the assessment order u/s.144 has been passed ex-parte due to non- compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply to any of the notice issued by the Ld. AO and Ld. CIT(A) and did not file the requisite details/documents to support its claim.

Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored back to the file of the AO to pass the assessment order denovo fresh in accordance with law after giving proper and sufficient opportunities to the assessee of being heard. Assessee is also directed to appear and file all the relevant details as called for from time to time before the AO. With these directions, Ground of appeal No. 1 taken by the assessee is allowed for statistical purposes.

Since we have allowed the Ground of appeal No. 1 of the assessee and remitted the back tot eh file of the AO, the remaining grounds of appeal taken on the merits of the additions become academic.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.07.2026. Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13 .08.2026 *PK, Sr. P.S* Copy forwarded to: 1. Appellant 2. Respondent

3 ITA No.3215 /Del/2025

CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

SHIPRA SRISTHI APARTMENT OWNERS ASSOCIATION,GHAZIABAD vs. ASSESSMENT UNIT, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments