GILSHAN KUMAR,AASPKF vs. ITO WARD 58(1), NEW DELHI

ITA 1503/DEL/2026Status: DisposedITAT Delhi11 August 2026AY 2008-094 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a 7-day delay. The assessee argued that the CIT(A) dismissed the appeal without considering submissions and remand reports, and without providing an opportunity to be heard, after a significant delay.

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication on merits. The CIT(A) was directed to provide the assessee with a reasonable opportunity of being heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on grounds of delay without considering the merits and providing a proper hearing. The legality of proceedings initiated under Section 147/148 was also questioned.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 151,Section 271(1)(c),Section 234,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANUBHAV SHARMA & SMT. RENU JAUHRI

For Appellant: Shri Anil Jain, CA
For Respondent: Shri Rubal Singh, Sr. DR
Hearing: 05.08.2026Pronounced: 11.08.2026

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 19.01.2026 of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 30.03.2016 passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-58(1), Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2008-09. ITA No.- 1503/Del/2026 Gilshan Kumar

2.

The assessee has raised the following grounds of appeal “1. That on the facts and circumstances of the case and the provision of law, the Ld. CIT(A) has erred i

The order continues below.

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