What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication, granting the assessee an opportunity to be heard. The assessee was directed to ensure compliance in the future.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The original assessment involved additions for unexplained cash deposits during demonetization and disallowance of expenses.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity to the assessee. The need for a fresh adjudication to address the merits of the case.

Beenu Aggarwal Through Rajesh… vs ITO | ITAT Delhi 2026

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

Before: MS. MADHUMITA ROY & SMT. RENU JAUHRI

For Appellant: Shri Rishabh Galhotra, Adv

For Respondent: Shri Rajesh Kr. Dhanistha, Sr. DR

Hearing: 15.07.2026Pronounced: 15.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, B: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 2167/Del/2026 [Assessment Year: 2017-18] Beenu Aggarwal through Rajesh ITO, Aggarwal (Legal Heir), Ward 44(6), 27/10, Punjabi Bagh Extension, Vs Civic Centre, Minto Road, New New Delhi-110026. Delhi-110002. PAN- ADQPA5914Q Assessee Revenue Assessee by Shri Rishabh Galhotra, Adv. Revenue by Shri Rajesh Kr. Dhanistha, Sr. DR Date of Hearing 15.07.2026 Date of Pronouncement 15.07.2026 ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 29.12.2025 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 30.12.2019 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-35(8), Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.

ITA No.- 2167/Del/2026 Beenu Aggarwal 2. The assessee has taken multiple grounds of appeal challenging the exparte order of Ld. CIT(A).

Brief facts of the case are that return for A.Y. 2017-18 was filed on 30.10.2017 declaring total income of Rs. 13,22,820/-. The case was selected for complete scrutiny and the main issue pertained to deposit of cash of Rs. 4,65,11,000/- during the demonetization period. The assessment was completed after making addition on account of unexplained cash of Rs. 1,17,20,074/- and disallowance of Rs. 1,12,224/- out of various expenses.

3.1 Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). As no compliance was made by the assessee to any of the notices issued by the CIT(A), the appeal was dismissed vide order dated 29.12.2025. Further, aggrieved, the assessee is in appeal before the Tribunal.

Before us, the Ld. AR has submitted that as the assessee could not make requisite compliance before the CIT(A), her appeal has been dismissed exparte.

After hearing both the parties, in the interest of justice, we deem it appropriate to restore the matter to the CIT(A) for fresh adjudication after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the CIT(A).

ITA No.- 2167/Del/2026 Beenu Aggarwal 6. In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- [MADHUMITA ROY] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 16.07.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,

BEENU AGGARWAL THROUGH RAJESH AGGARWAL (LEGAL HEIR),NEW DELHI vs. ITO, WARD 44(6), NEW DELHI

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