DEEPAK BISHT,GAUCHER, CHAMOLI vs. ITO, SRIANGAR GARHWAL

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ITA 273/DDN/2026Status: DisposedITAT Dehradun28 July 2026AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the lack of opportunity for the assessee to be heard, set aside the impugned orders. The matter was remitted back to the AO for a fresh assessment with ample opportunities for the assessee.

What were the facts?

The assessee did not appear before the lower authorities despite opportunities provided. The Assessing Officer (AO) and Commissioner (Appeals) proceeded on a best judgment basis due to non-compliance.

What were the issues?

Whether the lower authorities erred in disposing of the matter on a best judgment basis without affording proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

For Respondent: Shri Deepak Choudary, JCIT
Hearing: 21/07/2026Pronounced: 21/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.273/DDN/2026 (ASSESSMENT YEAR: 2020-21) Deepak Bisht, Income Tax Officer, Rawalnagar, Gaucher, Srinagar. Chamoli, Uttarakhand-246401. Vs. PAN-ARKPB8554D (Appellant) (Respondent) Assessee by None Department by Shri Deepak Choudary, JCIT Date of Hearing 21/07/2026 Date of Pronouncement 21/07/2026 O R D E R PER SANJAY AWASTHI, AM: 1. This appeal arises from the order dated 16.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereinafter as ‘the Act’), by Ld. CIT(A), NFAC, Delhi.

1.1 On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

2.

The Ld. DR took us through the orders of authorities below and pointed out that it was clearly mentioned in para 6.2 of the impugned order and para 4.4 of the Ld. AO’s order that the opportunities provided to the assessee were not availed by him.

2 ITA No.273 /DDN/2026 Deepak Bisht vs. ITO

3.

Ld. DR relied on the orders of authorities below and stated that in the face of non-compliance by the assessee, the AO and CIT(A) had no option but to dispose of the matters before them on a best judgment basis.

4.

We have considered the submissions of Ld. DR and have gone through the records before us. Considering the totality of the facts and circumstances of the case, we deem it fit, in interest of justice to set aside the impugned orders and remit this matter back to the file of Ld. AO for fresh assessment. The Ld. AO would give ample opportunities of being heard and the assessee would do well to avail of such opportunities.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the open Court on 21.07/2027. Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDEN ACCOUNTANT MEMBER Dated:28/07/2026 *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (Dehradun Circuit Bench, Dehradun)

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