SANJAY GAS SERVICES,HISAR vs. ITO WARD 1, HISAR

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘G’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA 3046/DEL/2026 िनधा�रण वष�/Assessment Year: 2018-19) SANJAY GAS SERVICES ITO WARD 1 4, HOUSING BOARD - Vs. COMMERCIAL COMPLEX HISAR, HISAR-, HARYANA HISAR-125001, HARYANA अपीलाथ� Appellant ��थ� Respondent Permanent Account Number of Assessee: ACLFS2394G

अपीलाथ� �ारा/Appellant represented by: Shri Ankit Sharma, Adv. ��थ� �ारा/Respondent represented by: Shri Amit Shukla, Sr. DR

सुनवाई की तारीख / Date of conclusion of hearing: 14.07.2026 घोषणा की तारीख / Date of pronouncement: 14.07.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 11.03.2026 arising out of assessment order dated 27.03.2023 passed under section u/s 147 r.w.s. 144B of the Act for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed its case ex-parte and thus its right to natural justice of being heard has been violated. The ld. Counsel submitted that the assessee was prevented by compelling person reason were making requisite compliance to the statutory notices of ld. CIT(A).

ITA 3046/DEL/2026 SANJAY GAS SERVICES

It was submitted that the impugned conduct of the assessee was neither intentional nor mala fide. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made. 3. The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move. 4. We have heard rival submissions in the light of material available on records. The misconduct of the assessee in not complying to the statutory notices of the ld. First Appellate Authority are evident from the assailed appellate order dated 11.03.2026. We are however in agreement with the justification tendered for the impugned non- compliance. We are also conscious of the fact that no litigant benefits by non- prosecution of its case. Accordingly in the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while affording opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. The appeal of the assessee is therefore allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14th July, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17.07.2026 Shekhar

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ITA 3046/DEL/2026 SANJAY GAS SERVICES