SUMIT GUPTA,DELHI vs. CIT APPEALS, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI

BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER

ITA No.1964/DEL/2026 Assessment Year 2012-13 Sumit Gupta Vs. CIT(Appeals) D-142 Mansarover Garden CR Building, IP Estate, New New Delhi 110015 Delhi Delhi -2 PAN No.AHMP3948G (APPELLANT) (RESPONDENT)

Appellant by Sh. Sumit Goenka, CA Respondent by Sh. Rajesh Kumar Dhanesta Sr. DR

Date of hearing: 05/08/2026 Date of Pronouncement: 12/08/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This is appeal filed by the assessee against the order dated 03-10-2025 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2012-13 arising out the assessment order dated 22-12- 2019 passed under section 144 of the Income Tax Act, 1961(in short “the Act”).

2.The brief facts of the case are that the as per the information available with the office that the assessee has deposited cash amounting to Rs.23,06,970/- in his saving bank account No.01720120025770 being maintained with Kotak Mahindra Bank Limited during the F.Y.2011-12 relevant to A.Y.2012-13. It is also found that the total turn-over of the assessee was Rs. 10,07,000/- and income was shown at Rs.2,23,424/-. The case of assessee was reopened and proceedings under section 147/148 of the Act were initiated. Accordingly, notices were issued which was served upon the assessee. In, the compliance of the notice the assessee filed the return of income at Rs.1,88,160/-. Notice under section 143(2) of the Act was issued with questionnaire to the assessee. The Assessing officer completed the assessment orders after making the additions of Rs.67,60,725/-. Aggrieved the order of the Assessing Officer the assessee filed the appeal before the Ld. NFAC, who dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the tribunal. 4. We have heard both parties and gone through the material available on record. 5. In the ground of appeal, the assessee stated that appeal was dismissed without by passing a non-speaking order, without giving the opportunity of being heard to the assessee. It is evident from the order of the Ld. CIT(A) that the assessee did not file any submissions, although six opportunities were

provided to the assessee. We have heard the parties and perused the material available on record. The Ld. NFAC has not decided the appeal on merits which he was supposed to as per the provisions of Section 250(6) of the Income Tax Act, 1961 (in short “the Act”) which reads as under; “The order of the Deputy Commissioner (Appeals) or as case may be the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination the decision thereon and the reason for the decision.” 6. Since, the Ld. NFAC dismissed the appeal exparte without

being heard to the assessee, therefore, the totality of the facts

and circumstances of the case and in the interest of justice, we

deem fit it proper to restore the issue to the files of the Ld.

NFAC with a direction to decide the appeal on merit to grant

one final opportunity to the assessee to substantiate its claim

and decide the issue as per fact and law and pass a speaking

order on merit. The assessee is also directed to appear before

the NFAC and substantiate its case without seeking any

adjournment. The grounds raised by the assessee are

accordingly allowed for statistical purposes.

Sd/- Sd/- (M. BALAGANESH) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Date: 12.08.2026 S.R. BHATNAGAR Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI