MOHINI,BIJNORE vs. INCOME TAX OFFICER, BIJBORE

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Raj Kumar Chauhan, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 650/Del/2026 : Asstt. Year: 2018-19 Mohini, Vs Income Tax Officer, 1, Jain Mohallah Batan Near Jain Income Tax Department, Chauraha, Kiratpur, Bijnor, Bijnor, U.P.-246701 Uttar Pradesh-246701 (APPELLANT) (RESPONDENT) PAN No. BKHPM1753Q Assessee by: Sh. Dharmender Kumar, CA Revenue by: Sh. Ajay Kumar Arora, Sr. DR Date of Hearing: 18.05.2026 Date of Pronouncement: 14.08.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeal of the assessee is directed against the order dated 28.07.2025 of ld. CIT(A)/NFAC, Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein the assessment was completed by the Assessing Officer u/s 147 r.w.s. 144 of the Act vide order dated 24.02.2023.

2 ITA No. 650/Del/2026 Mohini 3. We have heard the ld. AR and the ld. DR. The ld. AR at the very outset submitted that impugned order has been passed without giving sufficient opportunity to the assessee/appellant by the ld. CIT(A). It is further argued that the ld. CIT(A) has wrongly dismissed the appeal by rejecting the additional evidence on the ground that the Assessing Officer has given ample opportunity to the assessee for filing necessary document/evidence but the assessee has miserably failed to avail the said opportunity. It is submitted that assessment order has been passed u/s 144 of the Act on the ground that statutory notice u/s 142(1) were issued on various dates as find mentioned in para 2 of the assessment order but despite of statutory notice as well as show-cause notice were served to the assessee on his registered e-mail, the assessee remained non-responsive and non-compliant. In that regard, it is submitted that there is no material or evidence placed on record which would show that the statutory notice including show-cause notice were ever served or received by the assessee. It is further submitted that in the absence of sufficient proof with regard to service/receiving of the statutory notice by the assessee, the impugned order passed by the ld. CIT(A) while upholding the ex-parte assessment order has resulted into miscarriage of justice. It is further submitted that the additional evidence brought before the ld. CIT(A) has been

3 ITA No. 650/Del/2026 Mohini rejected without seeking any remand report from the AO and without considering the sufficient cause having been made out by the assessee by exercising Rule 46A of the Income Tax Rules, 1962. Despite that the assessee has fulfilled all the requirement of said rule. It is therefore prayed that matter be restored to the file of ld. CIT(A) for deciding afresh on merit after granting adequate opportunity of being heard.

4 ITA No. 650/Del/2026 Mohini from the records of the partnership firm. The ld. CIT(A) has not obtained any remand report from the Assessing Officer in this regard. We have noticed that the Assessing Officer has proceeded u/s 144 of the Act for passing a best judgment assessment on the ground that the statutory notice sent to the assessee were duly served on the registered e-mail and assessee has not filed any response. As already discussed by us, the Revenue has not placed on record any proof to show that the said statutory notice were ever received or served on the registered e-mail of the assessee. In the absence of any search material having not been produced before us, we set aside the impugned assessment order as well as impugned order having been passed without giving effective opportunity of hearing to the assessee. In the interest of justice, we deem it appropriate to set aside the impugned order and restore the matter to the file of the ld. CIT(A) for fresh adjudication. The ld. CIT(A) shall examine the additional evidence in accordance with law, call for a remand report from the Assessing Officer, and thereafter decide the issue afresh on merits after providing reasonable opportunity of being heard to the assessee. The assessee/appellant is also directed to make the necessary submissions/ detailed material before the Ld. CIT(A) within the period of 60 days of this order.

5 ITA No. 650/Del/2026 Mohini 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 14/08/2026. Sd/- Sd/- (Manish Agarwal) (Raj Kumar Chauhan) Accountant Member Judicial Member Dated: 14/08/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR