UDITANSHU BANKA,MANGAL BAZAR ,LAXMI NAGAR ,DELHI vs. DCIT,CENTRAL CIRCLE -3 DELHI, JHANDELWALAN EXTENSION ,NEW DELHI

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ITA 4696/DEL/2026Status: DisposedITAT Delhi24 July 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order to prevent miscarriage of justice and directed the CIT(A) to provide the assessee with an opportunity to be heard. The CIT(A) is to pass a reasoned order after considering the evidence.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(A) as the assessee did not file submissions despite notices. The ITAT noted that the CIT(A) had passed an ex-parte order.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 153C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Respondent: Shri Bhopal Singh, CIT DR
Hearing: 20/07/2026Pronounced: 24/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos. 4696/Del/2026 (A.Y 2020-21) Uditanshu Banka Vs. DCIT F-172/A-1, Mangal Bazar, Central Circle-3, E-2,ARA Lami Nagar, Delhi Central Circle, Jhandewalan Extension, New Delhi (Appellant) (Respondent) PAN: CIWPB4899J CIWPB4899 Assessee by : None (an written adjournment application) Revenue by: Shri Bhopal Singh, CIT DR

Date of Hearing 20/07/2026 Date of pronouncement 24/07/2026

O R D E R PER KRINWANT SAHAY, A.M: The instant appeal filed by the assessee is directed against the

order dated 06.03.2026 passed by the Ld. Commissioner of Income-

tax (Appeals)-23, Delhi [hereinafter referred to as the Ld. CIT(A)/]

under Section 250 of the Income Tax Act, 1961 (hereinafter referred to

as ‘the Act’) arising out of the Assessment Order dated 01.03.2023

passed by the Assessment Unit, Income-tax Department (hereinafter

referred to as ‘the ld. AO’) under Section 153C r.w.s 143(3) of the

Income Tax Act, 1961 (‘Act’ for short) for Assessment Year 2020-21.

2.

Having regard to the ex-pate order passed by the Ld. CIT(A) as

no written note/submission was filed by the Assessee before him

inspite of notices being sent we have decided to proceed with the

matter on the basis of written submission filed.

3.

As it appears that admittedly the Ld. CIT(A) has passed an ex-

parte order. In order to prevent the mis-carriage of justice, we set

aside the issue to the file of the CIT(A) for affording a further

opportunity of being heard to the assessee. The issue is, thus, set

aside to the file of the Ld. CIT(A).

4.

The Ld. CIT(A) is further directed to provide an opportunity of

being heard to the assessee while considering the case made out by

the assessee and to finalize the issue by passing a reasoned order

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.

5.

In the result, the Appeal filed by the assessee is allowed for

statistical purpose.

Order pronounced in the open court on 24/07/2026. Sd/- Sd/- (MADHUMITA ROY) (KRINWANT SAHAY) JUDICIALMEMBER ACCOUNTANT MEMBER Dated: 24/07/2026 R. Naheed, Sr PS

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