GAJENDER SINGH RAGHAV,GURGAON vs. THE INCOME TAX OFFICER WARD 1(3), GURGOAN

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ITA 1173/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's non-cooperation but, in the interest of natural justice, remanded the matter back to the CIT(A) for a fresh adjudication. The assessee was directed to be diligent and cooperative.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance. The assessee contended that no notice was served during the appeal proceedings, violating principles of natural justice.

What were the issues?

Whether the CIT(A) followed the principles of natural justice by providing adequate opportunity of hearing to the assessee. Whether the assessee's appeal should be adjudicated afresh due to procedural irregularities.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

Before: SH. RAMIT KOCHAR & SH. SUDHIR KUMAR

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 06/07/2026Pronounced: 10/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER

ITA NO. 1173/DEL/2026 (AY 2017-18)

Vs GAJENDER SINGH RAGHAV, ITO, WARD 1(3), H.NO. 1815, SECTOR-4, GURGAON URBAN ESTATE, GURGAONM, HARYANA-122001 (PAN: ATZPR0935P) (APPELLANT) (RESPONDENT)

Appellant by None Respondent by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 06/07/2026 Date of Pronouncement: 10/07/2026 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order dated 10.11.2025 of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi pertaining to A.Y. 2017-18.

2.

None appeared on behalf of the assessee. Accordingly, heard the Ld. DR and case file perused. 3. It is noted that it was the contention of the assessee made in the grounds of

appeal that the Ld. CIT(A) has passed the order u/s. 250 of the Act without

following the principle of natural justice as no notice was served upon the assesse

during the appeal proceedings.

4.

We have heard the Ld. DR and perused the records. It is an admitted fact that

assessee did not respond to the AO during the assessment proceedings, thus, the AO

has passed the exparte order dated 30.1.2025 u/s. 147 r.w.s. 144 r.w.s. 144B of the

Act and Ld. CIT(A) vide order dated 10.11.2025 by sustaining the addition made by

the AO, in the absence of documentary evidences to substantiate the entire

transaction on the part of the assessee. We notice that assessee did not respond to

the various notices issued by the Ld. First Appellate Authority, therefore, Ld.

CIT(A) passed the impugned order by dismissing the appeal in default of

assessee. The reluctant attitude of the assessee cannot be appreciated. However, 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. 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.

5.

In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 10.07.2026. Sd/- Sd/-

( RAMIT KOCHAR) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

SR Bhatanaggar

Date:- 10.07.2026

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