PRABHAT AN AWAKENING,FARIDABAD vs. WARD EXEMPTIONS FARIDABAD, FARIDABAD

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ITA 1752/DEL/2026Status: DisposedITAT Delhi05 August 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of substantive justice, granted the assessee another opportunity to present facts before the Ld. CIT(E). The impugned order was set aside and the matter was remanded for fresh adjudication.

What were the facts?

The assessee failed to attend proceedings before the Ld. CIT(E) despite opportunities provided. The Ld. CIT(E) passed an ex parte order. The assessee's representative requested one more chance to present facts.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the Ld. CIT(E) after an ex parte order was passed due to non-attendance.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri S.K. Jain, Adv
For Respondent: Shri Ashok Gautam, CIT DR
Hearing: 07.07.2026

ITA No.1752/DEL/2026 PRABHAT AN AWAKENING, FARIDABAD IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1752/DEL/2026 Assessment Year: NA PRABHAT AN AWAKENING, Vs. COMMISSIONER OF INCOME TAX Udayebhan Enclave, (EXEMPTIONS), Near Bhupani Mor, Ward Exemptions, Faridabad, Faridabad 121002, Haryana 121002. HARYANA. PAN No. AAETP7264M Appellant Respondent Assessee by Shri S.K. Jain, Adv. Revenue by Shri Ashok Gautam, CIT DR Date of hearing: 07.07.2026 Pronouncement on 05.08.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 31.10.2025, passed u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter as “the Act”), by Ld. CIT(E)-Chandigarh. In this case, the Ld. CIT(E) has passed an ex parte order after the assessee could not avail off the opportunities provided by her office.

2.

On the last date of hearing, the Ld. AR prayed for one more chance to present the facts before the Ld. CIT(E). The Ld. AR undertook to ensure that the proceedings before the Ld. CIT(E) would be promptly attended too.

ITA No.1752/DEL/2026 PRABHAT AN AWAKENING, FARIDABAD 2.1 The Ld. DR relied on the impugned order.

3.

We have considered the facts of the case and have gone through the records before us. It is felt that in the interest of substantive justice, the assessee deserves another chance to present the facts before the Ld. CIT(E). To this extent, we set aside the impugned order and remand this matter back to the file of Ld. CIT(E) for fresh adjudication.

4.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 05.08.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.08.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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