What did the Tribunal hold?

The Tribunal acknowledged the assessee's request for another opportunity to present their case. Considering the circumstances, the Tribunal decided to set aside the impugned order and remit the matter back to the AO for a fresh assessment.

The assessee's appeal arose from ex parte orders passed by both the Assessing Officer (AO) and the CIT(A). The assessee's counsel explained that due to an oversight by the tax consultant, notices were either sent to wrong addresses or not responded to promptly.

What were the issues?

Whether the assessee should be granted another opportunity to present their case after ex parte orders were passed by the lower authorities due to administrative oversight.

Bala, Gurgaon vs ITO | s.250 | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Arjun Chaturvedi, CA

For Respondent: Shri Balkrishan Gopal, Sr. DR

Hearing: 13.07.2026

ITA No.1815/DEL/2026 BALA, GURGAON IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1815/DEL/2026 Assessment Year: 2013-14 BALA, Vs. INCOME TAX OFFICER, 649, Sector-9A, Gurugram, Ward 1(3), HSIDC Building, Gurgaon, Haryana 122001. Udyog Vihar, Gurgaon, PAN No. EQFPB0462Q Haryana 122001. Appellant Respondent Assessee by Shri Arjun Chaturvedi, CA Revenue by Shri Balkrishan Gopal, Sr. DR Date of hearing: 13.07.2026 Pronouncement on 15.07.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 16.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi. It is seen that in this case the Ld. AO has passed an ex parte order (page 2 of the Ld. AO’s order); and the Ld. CIT(A) has also passed an ex parte order (para 4 at page 4 of the impugned order).

On the last date of hearing, the Ld. AR for the assessee prayed that due to oversight on the part of the tax consultant the notices were either issued on wrong addresses (which was not corrected in time) or were not responded promptly. It was the prayer that the assessee may be given another chance to present the facts before the authorities below.

ITA No.1815/DEL/2026 BALA, GURGAON 2.1 The Ld. DR relied on the orders of the authorities below.

We have considered the facts of this case and have gone through the records before us. Considering the totality of facts and circumstances of the case, we feel that the assessee deserves another chance to present his case before the authorities below. Accordingly, we deem it fit to set aside the impugned order and remit this matter back to the file of Ld. AO for fresh assessment. Needless to say, the AO would give an adequate opportunity of being heard and the assessee would do well to avail of such opportunities.

In the result, appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15.07.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

BALA,GURGAON vs. ITO 1(3), GURGAON

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