What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the appeal to the CIT(A). The CIT(A) was directed to decide the appeal on merits after providing a reasonable opportunity to the assessee to make submissions.

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The CIT(A) had granted only one opportunity to the assessee to present their case.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting a reasonable opportunity to the assessee to be heard.

Sudhanshu Grover, Noida Uttar… vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Nirmal Nangia, Sr. DR

PER VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 10.02.2026, for Assessment Year 2018-19.

A perusal of the impugned order reveals that only one opportunity was granted to the assessee by the CIT(A). In the interest of justice, appeal is restored to the CIT(A) for deciding appeal of the assessee on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee shall respond to the notice(s) served by the CIT(A), without fail.

ITA 3559/DEL/2026 SUDHANSHU GROVER 4. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Monday the 06th of July, 2026.

Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 09-July-2026

ITA 3559/DEL/2026 SUDHANSHU GROVER Copy to: SUDHANSHU GROVER , D-006, GF AJANARA GRAND HERITAGE 1 SEC-74 NOIDA UTTAR PRADESH-201301, NOIDA-201301, UTTAR PRADESH

ITO, 2 ITO DELHI, NEW DELHI-110001, DELHI

3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

SUDHANSHU GROVER ,NOIDA UTTAR PRADESH vs. ITO, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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