What did the Tribunal hold?

The Tribunal decided to provide the assessee with a further opportunity to represent their case before the authorities below. The matter was remitted to the AO for fresh consideration after hearing the assessee and examining the evidence.

The assessee's appeal arose from ex-parte orders passed by both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee sought an opportunity to present their case effectively.

What were the issues?

The primary issue was the denial of natural justice due to ex-parte proceedings at both the AO and CIT(A) levels, necessitating a fresh opportunity for the assessee to be heard.

Vishnu Singh vs ITO | ITAT Delhi 2026

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

Before: MS. MADHUMITA ROY & SHRI KRIWANT SAHAY

Hearing: 27.07.2026Pronounced: 27.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER ITA No.4793/Del/2026 [Assessment Year: 2017-18] Vishnu Singh, Vs. Income Tax Officer, House No. 193, Gali No. 4, Ward-36(6), Samta Vihar, Mukundpur, New Delhi-110029 New Delhi-110042 PAN No.DFDPS2660D Appellant Respondent Appellant by Sh. Nitin Kumar Rai, Advocate Respondent by Sh. Bhopal Singh, CIT-DR Date of Hearing 27.07.2026 Date of Pronouncement 27.07.2026

ORDER PER MADHUMITA ROY, J.M.: Having regard to the impugned order passed by the ld. CIT(A) admittedly an ex-parte order that too arising out of an ex-parte order passed by the Ld. AO in order to prevent the miscarriage of justice, we would like to give a further opportunity to the assessee to represent its case to the authorities below effectively. Thus, this appeal is disposed of by remitting the issue to the file of the AO for consideration of the same afresh upon granting an

opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

Appeal preferred by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27.07.2026.

Sd/- Sd/- [KRINWANT SAHAY] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.07.2026 Subodh Kumar, Sr. P. S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

VISHNU SINGH,DELHI vs. ITO WARD 36(6) DELHI, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments