SANJAY KUMAR,GURGAON vs. CHARKHI DADRI, CHARKHI DADRI

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ITA 5704/DEL/2026Status: DisposedITAT Delhi10 August 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps when an assessee is proceeded against ex-parte. In the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2015-16 was heard ex-parte by the CIT(A)/NFAC, who affirmed the Assessing Officer's additions. The Revenue argued that the assessee provided no explanation or evidence.

What were the issues?

Whether the CIT(A) erred in proceeding ex-parte without considering potential communication gaps, and if the matter should be remanded for a fresh hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.08.2026Pronounced: 03.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.5704/Del/2026 Assessment Year: 2015-16 Sanjay Kumar, Vs. Charkhi Dadri, D-16, New Palam Vihar, Haryana- 122017 Phase-1, Choma, Gurgaon Haryana- 122 017 PAN: BISPK9484M (Appellant) (Respondent)

Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 03.08.2026 Date of pronouncement 03.08.2026

ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (for short, “CIT(A)/NFAC”), Delhi’s DIN& Order No. ITBA/NFAC/S/250/2025-26108327621 dated 03.12.2025 involving proceedings under section 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.5704/Del/2026

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has proceeded ex- parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

3.

The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case.

4.

I have given my thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out.

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ITA No.5704/Del/2026

5.

Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

6.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 3rd August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10.08.2026 Pooja Mittal, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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