What did the Tribunal hold?

The Tribunal found that the CIT(A) passed non-speaking orders and did not properly consider the assessee's arguments. Therefore, the matters were remitted back to the CIT(A) for fresh adjudication.

The assessee filed appeals against the orders of the CIT(A) for AYs 2017-18 and 2018-19. The CIT(A) had affirmed the AO's actions without properly considering the assessee's contentions.

What were the issues?

Whether the CIT(A) passed speaking orders and properly considered the assessee's contentions. The need to afford the assessee natural justice and fair play.

Arvinder Singh, Punjabi Bagh vs CIT(A) | ITAT Delhi 2026

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

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

For Appellant: Adv. (Virtual)

Hearing: 25/06/2026Pronounced: 25/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI

BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA NO. 8075 & 8076/DEL/2025 (AYRS. 2017-18 & 2018-19)

Vs ARVINDER SINGH, COMMISSIONER OF 9, WEST AVENUE ROAD, INCOME TAX (APPEAL), PUNJABI BAGH, 256, E-2 ARA CENTRE, NEW DELHI – 110 026 JHANDEWALAN (PAN: AAYPS9439H) EXTENSION, NEW DELHI – 110 005 (APPELLANT) (RESPONDENT)

Appellant by Sh. Ashok Kumar Taneja, Adv. (Virtual) Respondent by Sh. Bhopal Singh, CIT(DR)

Date of hearing: 25/06/2026 Date of Pronouncement: 25/06/2026

ORDER PER SUDHIR KUMAR, JM: These appeals by the assessee are directed against the separate orders of the Ld. Commissioner of Income Tax (Appeals), Delhi pertaining to A.Yrs. 2017-18 & 2018-19. 2. We have heard both the sides and perused the records. It is noted that in both the Ld. First Appellate Authority’s orders, Ld. CIT(A) only affirmed the actions of the AO, without properly considering the contentions of the assessee and passed a non-speaking order. Therefore, in the interest of natural justice and fair play, we deem it fit and proper to afford last opportunity to the assessee and thus remit back

the matter back to the file of the Ld. CIT(A) for adjudication afresh, after affording adequate opportunity of hearing to assessee and pass a speaking order, in accordance with law. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the Ld. CIT(A) for the expeditious and effective disposal of the appeal. Also, assessee should refrain from seeking any adjournment except for compelling and unavoidable circumstances. Needless to say that the Ld. CIT(A) shall ensure the observance of the principles of natural justice. 3. In the result, both the Assessee’s appeals are allowed for statistical purposes. Order pronounced in the open court on 25.06.2026.

Sd/- Sd/- ( MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

SR Bhatnaggar Date:- 22.07.2026

ARVINDER SINGH,PUNJABI BAGH vs. CIT (A), JHANDEWALAN

What did the Tribunal hold?

What were the facts?

What were the issues?

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