GURPREET SINGH ,KARNAL vs. ITO, WARD 1, KARNAL, KARNAL

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, A: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 1897/Del/2026 [Assessment Year: 2012-13] Gurpreet Singh, ITO, Near School Malakpur, Gharunda, Ward 1, Haryana-132114, Karnal. Vs Karnal. PAN- AQCPS3841D Assessee Revenue Assessee by Shri Mukesh Jain, CA, Shri Samyak Jain, Adv. Revenue by Shri Manoj Kumar, Sr. DR Date of Hearing 20.07.2026 Date of Pronouncement 24.07.2026 ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 30.12.2025 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 25.12.2019 passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-5(5), Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2012-13.

ITA No 1897/Del/2026 Gurpreet Singh 2. The assessee has raised the following grounds of appeal:

“ 1. The assessment order passed in the present case is based on personal whims and fancies without ascertaining the facts and circumstances of the case. Hence liable to be quashed. 2. That having regards to the facts and circumstances of the case, the Ld. AO erred in passing ex-parte assessment order without serving any notice over the appellant to made the desired submissions and explain the case. 3. That having regards to the facts and circumstances of the case, the Ld. CIT(A), NFAC, erred in passing the ex-parte order without providing sufficient opportunity to the appellant make the submissions and sustain the claim. 4. That having regards to the facts and circumstances of the case, the Ld. CIT(A), NFAC, erred in sustaining the addition made by the Ld. AO amounting to Rs. 44,16,000/ on account of cash deposits in the bank account of the appellant. 5. That the appellant craves leave to add, amend, modify, rescind, supplement or alter any of the grounds of appeal before the appeal is finally adjudicated upon. 3. At the outset, it is seen that the order of CIT(A) has been passed exparte after the assessee failed to make compliance to 10 notices issued by him and sought adjournment every time. Ld. AR has requested for grant of one more opportunity by remanding the matter to the CIT(A).

Order pronounced in the open court on 24.07.2026

Sd/- Sd/- [SATBEER SINGH GODARA] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER

ITA No 1897/Del/2026 Gurpreet Singh Dated- 24.07.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,