MAHESH KUMAR,HARYANA vs. ACIT CENTRAL CIRCLE, GURGAON

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ITA 5603/DEL/2025Status: DisposedITAT Delhi22 July 2026AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appeal was decided ex-parte without giving the assessee a proper opportunity to be heard. Therefore, the matter was restored to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-prosecution. The assessee claimed that a fair opportunity of being heard was not granted and that submissions were filed after the dismissal order was passed.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without granting a fair opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: SH. RAMIT KOCHARS & SH. SUDHIR KUMAR

Hearing: 14/07/2026Pronounced: 22/07/2026

per fact and law. The assessee is also directed to appear

before the Ld.CIT(A) and co-operate in the proceedings. The

grounds raised by the assessee are accordingly allowed for

statistical purposes.

8.

In the result, the appeal of the assessee is allowed for

statistical purposes.

Order pronounced in the open court 22.07.2026.

Sd/- Sd/- (RAMIT KOCHAR) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR BHATNAGGAR Date: 22.07.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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