What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and remanded the case back for a decision on merits. The assessee was directed to file all necessary submissions and evidence.

The assessee's appeals were dismissed by the CIT(A) for failure to file submissions and supporting documents. The assessee requested another opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without considering the merits due to lack of submissions, and if a fresh opportunity should be granted to the assessee.

Sunita Grover, Haryana vs ITO | ITAT Delhi 2026

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

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

For Appellant: Shri Manju Sabharwal, Adv. and Shri Drona Negi, Adv

Hearing: 27/07/2026Pronounced: 05/08/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.158/Del/2026 (ASSESSMENT YEAR 2018-19) ITA No.159/Del/2026 (ASSESSMENT YEAR 2019-20) Sunita Grover, Income Tax Officer, T-7, Industrial Area, Ward-4, Panipat, Panipat, Haryana-132103. Vs. Haryana. PAN-AFMPG8500N (Appellant) (Respondent) Assessee by Shri Manju Sabharwal, Adv. and Shri Drona Negi, Adv. Sh.Rajesh Kumar Dhanesta, Sr.DR Department by Date of Hearing 27/07/2026 Date of Pronouncement 05/08/2026 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the Assessee are against the separate orders of Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi (‘the CIT(A)’ in short), both dated 14.11.2025 for Assessment Year 2018-19 and 2019-20 respectively.

Heard both the parties and perused the materials available on record. From the perusal of the order of Ld. CIT(A), it is observed that the Ld. CIT(A) has dismissed the appeals after considering the materials available before him, as the assessee has failed to file any submissions in support of the grounds of appeal

2 ITA Nos. 158 & 159 /Del/2026 Sunita Grover vs. ITO taken and further no document whatsoever were filed to controvert the finding of the AO. Before us, ld. AR for the assessee requested that if one more opportunity is provided, necessary compliances would be made before the Ld. CIT(A) and all the necessary submissions alongwith the documentary evidences will be filed in support of the grounds of appeal taken. Considering the overall facts and circumstances of the case, in the interest of natural justice, we set aside the order of Ld. CIT(A) and remit back to the file of Ld. CIT(A) in both the appeals with the directions to decide the appeals of the assessee on merits after considering the submissions made by the assessee. The assessee is also directed to file all the necessary evidences along with submissions in support of grounds of appeal taken. With these directions, all the grounds of appeal taken by the assessee in both the appeals are allowed for statistical purposes.

In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 05.08.2026.

Sd/- Sd/- (SUDHIR KUMAR) (MANISH AGARWAL) JUDICAL MEMBER ACCOUNTANT MEMBER Dated: 05.08.2026 *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

SUNITA GROVER,HARYANA vs. ITO WARD -4, PANIPAT

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments