NAND MOHAN AHUJA,NEW DELHI vs. ACIT, CIRCLE INT TAX 1 (1) (1), CIVIC CENTRE, NEW DELHI

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No. 1632/Del/2024 (A.Y 2019-20 Nand Mohan Ahuja Vs. ACIT 14, School Lane, Circle International Barakhamba Road, New Taxation 1(1)(1), Civic Delhi Centre, New Delhi (Appellant) (Respondent) PAN: ABVPA4427H

PAN: AAECV1415D Assessee by : Sh. Ajay Sharma, Adv Revenue by: Ms. Shalini Verma, CIT (DR)

Date of Hearing 10/08/2026 Date of pronouncement 11/08/2026 O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the assessee is directed against the

order dated 15.02.2024 passed by the Ld. Commissioner of Income-

tax (Appeals), Delhi-42 under Section 250 of the Income Tax Act,

1961 (hereinafter referred to as ‘the Act’) arising out of the

Assessment Order dated 29.11.2021 passed by the Assessment Unit,

Income-tax Department under Section 143(3) r.w. Section 144C(3) of

the Act for Assessment Year 2019-20.

placed before the Ld. A.O. no proper deliberation has been made but

an addition in the hands of the Assessee was made. Further that

the Ld. CIT(A) inspite of recording adjournment applications filed by

2 ITA No. 1632/Del/2024 Nand Mohan Ahuja Vs. ACIT

the Assessee disposed of the appeal by affirming the order passed

by the Ld. A.O. ex-parte.

prevent the of miscarriage of justice we would like to grant a further

opportunity to the Assessee to represent its case before the First

Appellate Authority and, therefore, we dispose of this appeal by

setting aside the issue to the file of the Ld. CIT(A) for proper

adjudication of the same upon granting a reasonable opportunity of

being heard to the Assessee and upon considering the evidence on

record or any other evidence which the Assessee may choose to file

at the time of hearing of the appeal. However, we also make it clear

that the event the Assessee does not cooperate with the First

Appellate Authority, the said authority would be at liberty to proceed

with the matter and decide the issue strictly in accordance with law.

Further liberty is also granted to the Ld. CIT(A) to ask for a remand

report from the Ld. A.O., if so, required.

purposes.

Order pronounced in the open court on 11/08/2026.

Sd/- Sd/-

(MANISH AGARWAL) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

3 ITA No. 1632/Del/2024 Nand Mohan Ahuja Vs. ACIT

Dated: 11/08/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi