What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back to the CIT(A) for a fresh hearing. The assessee was directed to be given an opportunity to present their case and evidence.

The assessee filed an appeal before the ITAT after a delay of 31 days, which was condoned. The CIT(A) had passed an ex-parte order without providing the assessee an opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording the assessee a proper opportunity of being heard.

Aashish Goel, Ghaziabad vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI

Before: MS MADHUMITA ROY

For Appellant: Ms. Ankurika Bansal, CA & Sh

For Respondent: Shri Manoj Kumar, Sr. DR

Hearing: 14/05/2026Pronounced: 15/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER ITA No. 3524/Del/2026 (A.Y 2022-23) Aashish Goel Vs. Income Tax Officer, III-H-3, Rakesh Marg, NFAc, Jhandewalan Nehru Nagar, Ghaziabad, Extension, New Delhi H.] O. Ghaziabad, Uttar Pradesh (Appellant) (Respondent) PAN: AVTPG0285F

Assessee by : Ms. Ankurika Bansal, CA & Sh. Ankush Kasana, Adv Revenue by: Shri Manoj Kumar, Sr. DR

Date of Hearing 14/05/2026 Date of pronouncement 15/07/2026 O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the assessee is directed against

the order dated 10.12.2025 passed by the Ld. Commissioner of

Income-tax (Appeals)/National Faceless Appeal Centre, Delhi

[hereinafter referred to as the Ld. CIT(A)/NFAC] under Section

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the

Act’) arising out of the Assessment Order dated 20.03.2024

passed by the Assessment Unit, Income-tax Department

(hereinafter referred to as ‘the ld. AO’) under Section 143(3)

read with section 144B of the Income Tax Act, 1916 (‘Act’ for

short) for Assessment Year 2022-23.

2 ITA No. 3524/Del/2026 Ashish Goel Vs. ITO 2. Having regard to the Explanation by the Assessee in

support of the delay of 31 days in preferring the appeal before

us which seems to be genuine and therefore, the delay is hereby

condoned.

As it appears that admittedly the Ld. CIT(A) has passed

an ex-parte order in order to prevent the mis-carriage of justice,

we set aside the issue to the file of the CIT(A) for grant a further

opportunity of being heard to the assessee. The Assessee is,

thus, set aside to the file of the Ld. CIT(A).

The Ld. CIT(A) is further directed to provide an

opportunity of being heard to the assessee while considering

the case made out by the assessee and to finalize the issue by

passing a reasoned order upon considering the evidence on

record or any other evidence which the assessee may chose to

file at the time of hearing of the matter.

In the result, the Appeal filed by the assessee is allowed

for statistical purpose.

Order pronounced in the open court on 15/07/2026.

Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 15/07/2026 R. Naheed, Sr PS

3 ITA No. 3524/Del/2026 Ashish Goel Vs. ITO Copy forwarded to

Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

AASHISH GOEL,GHAZIABAD vs. INCOME TAX OFFICER, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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