PRESENTATION IS EVERYTHING PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

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ITA 3221/DEL/2026Status: DisposedITAT Delhi13 August 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and remanded the appeal back to the CIT(A) for a fresh decision. The assessee was directed to participate and provide all relevant details.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) due to non-compliance. The assessee requested one more opportunity to file necessary details and make due compliance.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing sufficient opportunity. Whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250,Section 201

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Rakesh Tiwari, Ms. Beenu, Sr. DR
Hearing: 29/07/2026Pronounced: 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.3221/Del/2026 (ASSESSMENT YEAR 2018-19) Presentation is Everything Income Tax Officer, Private Limited, TDS, Ward-76(3), 16, Central Market, West Punjabi Vs. New Delhi. Bagh, New Delhi-110026. PAN-AAGCP955IL (Appellant) (Respondent) Assessee by Shri Rakesh Tiwari (through VC) Ms. Beenu, Sr. DR Department by Date of Hearing 29/07/2026 Date of Pronouncement 29/07/2026 O R D E R PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against order of Ld. Commissioner of Income Tax (Appeals), Indore dated 28.01.2026 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2018-19 arising out of the assessment order passed u/s 201 of the Act dated 18.03.2025.

2.

At the outset, it is seen that Ld. CIT(A) has passed the ex-parte order as the assessee has not made any compliance despite of providing several opportunities. Before us, Ld. AR of the assessee submits that if one more opportunity is provided, all the necessary details along with the submission will be filed and due compliance will be made before the Ld. CIT(A).

2 ITA No.3221/Del/2026

3.

Considering the facts and the request of the assessee and in the interest of justice, we set aside the order of the Ld. CIT(A) and remanded the present appeal to the file of Ld. CIT(A) for deciding the appeal of the assessee afresh after providing reasonable opportunity of hearing to the assessee. Assessee is also directed to participate in appellate proceedings and file all the relevant details. IN case the assessee filed any additional evidences, the ld. CIT(A) is at liberty to call for the remand report, is circumstances desired so, before deciding the appeal of the assessee. Accordingly, all the grounds of appeal of the assessee are 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 29.07.2026.

Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated:13.08.2026 *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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