JUNAID NASEER,DELHI vs. ITO WARD 59(8), DELHI

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ITA 3777/DEL/2026Status: DisposedITAT Delhi24 July 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) to grant one final opportunity to the assessee to substantiate its claims and decide the appeal on merits.

What were the facts?

The assessee filed a return of income, and the case was selected for scrutiny. The Assessing Officer made significant additions to the assessee's total income. The CIT(A) dismissed the assessee's appeal without admitting it.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without admitting it and whether the additions made by the AO were justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 69C,Section 69A,Section 115BBE,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI RAMIT KOCHAR & SHRI SUDHIR KUMAR

For Respondent: Ms. Harpreet Kaur Hansra, Sr

आदेश / ORDER

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order dated 9.2.2026 of the Ld. CIT-Appeals, National Faceless Appeal Centre Delhi [in short “the Ld. NFAC”] for the Assessment Year 2023-24 arising out of the order dated 22-03- 1 2025 under section 143(3) r.w.s. 144B of the Income Tax Act [In short “the Act”].

The assessee has raised the following grounds in appeal:-

1.

The assessment order dated 2203-2025 passed by the Ld. Assessing Officer, assessment Unit, Income Tax Department New Delhi (in short “ld. AO”) under section 143(3) r.w.s. 144B of the Income Tax Act ( in short “the Act”) and upheld by the Commissioner of Income Tax (NFAC) (in short “Ld. CIT(A)”) vide its order dated 09-02-2026 is bad at law & on facts both hence the same is void ab initio and liable to be quashed. 2. That on the facts and in circumstance of the case and in law, CIT(A) has grossly erred in holding that the ld. AO was correct right in making additions to the tune of Rs.55,82,820/- under section 69C of the Act. 3. That on the facts and in circumstance of the case and in law, CIT(A) has grossly erred in holding that the ld. AO was correct right in making additions to the tune of Rs.46,00,843/- under section 69 A of the Act r.w.s 115BBE of the Act. 4. That on the facts and in circumstance of the case and in law, CIT(A) has grossly erred in holding that the ld. AO was correct right in making additions to the tune of Rs.2,42,000/- on account of undisclosed income from salaries without mentioning any section. 5. That on the facts and in circumstance of the case and in law, CIT(A) has grossly erred in holding that the levying the interest u/s 234 A 234 B and 1444C of the Act. 6. All the above grounds are independent and without prejudice to others. That the appellant craves the right to add modify amend and delete the grounds of appeal before during or after the course of the hearing with prior approval of the Honorable Bench.

3.

The Brief facts of the case are that the assessee filed his return of income

under section 139 of the Act on 31-07-2023 declaring income of Rs.4,92,930/-.

The case of assessee was selected for complete scrutiny through computer Aided

Scrutiny selection (Cass) with one of the reasons to examine the issue of credit

Card Payment. Statutory notice under section 143(2) of the Act was issued on

19-06-2024. The Assessing Officer assessed the total income of the assessee at

Rs.1,09,17,863/- after making the additions on various heads. Aggrieved the

order of the assessing Officer the assessee preferred the appeal before the Ld.

NFAC who dismissed the appeal without admitted the appeal. Being aggrieved

the order the assessee is in appeal before the tribunal.

4.

We have heard the Ld. DR and perused the material available on record. It is

an admitted fact that Ld. CIT(A) has confirmed the assessment order by

dismissing the appeal of the assessee on account of non-prosecution / non-

furnishing of documents/evidences/material on the part of the assessee.

Therefore, considering the totality of the facts and circumstances of the case and

in the interest of justice, we deem it proper to restore the issues to the file of the

Ld. CIT(A) with a direction to grant one final opportunity to the assessee to

substantiate its claim and decide the issue as per fact and law. The assessee is

also directed to appear before the Ld. CIT(A) and co-operate in the proceedings and file the necessary evidences/ documents if any, before him. We hold and

direct accordingly.

3.

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

Order pronounced in the open court 24.07.2026.

Sd/- Sd/-

(RAMIT KOCHAR) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

SR BHATNAGAR

Date: 24.07.2026

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