What did the Tribunal hold?

The ITAT set aside the ex-parte order of the CIT(A) and restored the appeal for fresh adjudication. The assessee was directed to respond to future notices.

The assessee's appeal was dismissed ex-parte by the CIT(A), who confirmed the addition made by the Assessing Officer. The assessee did not appear before the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording a reasonable opportunity to the assessee for making submissions.

Madaan Associates vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY & SHRI S RIFAUR RAHMAN

For Respondent: Shri Om Prakash, CIT(DR)

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.12.2025, for Assessment Year 2018-19.

A perusal of the impugned order shows that the CIT(A) in ex-parte proceedings has dismissed appeal of the assessee and has confirmed the addition made by Assessing Officer (AO). In the interest of justice, the appeal is restored to the CIT(A) for fresh adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee shall respond to the notice(s) served by the CIT(A), without fail.

ITA 2066/DEL/2026 MADAAN ASSOCIATES 4. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Tuesday the 07th day of July, 2026

Sd/- Sd/- S RIFAUR RAHMAN VIKAS AWASTHY ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 27-Jul-2026 NV/-

Copy to: MADAAN ASSOCIATES, B-9/901, ITL TWIN TOWER, NETAJI SUBHASH PLACE,, SARASWATI VIHAR, 1 SHAKUR PUR I BLOCK, NEW DELHI-110034, DELHI INCOME TAX OFFICER, 2 CIRCLE 43(1),CIVIC CENTRE,NEW DELHI, NEW DELHI-110002, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

MADAAN ASSOCIATES,DELHI vs. INCOME TAX OFFICER, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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