What did the Tribunal hold?

The Tribunal restored the appeals to the CIT(A) for fresh adjudication, allowing the assessee three effective opportunities to plead and prove their case. This was done in the larger interest of justice.

The assessee's appeals were heard ex-parte by the CIT(A), who upheld the Assessing Officer's additions. The Revenue argued that the assessee provided no explanation or evidence. The Tribunal noted potential communication gaps.

What were the issues?

Whether the CIT(A) erred in proceeding ex-parte against the assessee without proper opportunity, and if the case should be remanded for fresh adjudication.

Shri Shri 1008 Shri Narsing Das… vs ITO | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.-5714 and 5715/Del/2026 Assessment Years: - 2014-15 and 2015-16 Shri Shri 1008 Shri Narsing Das Vs. The Income Tax Officer, Gao Sewa Samiti, (Exemption) Ward, Kariyaki Bani, Village Prithla, CGO Complex NH4, NIT, Prithla B.O. Prithala (42), Palwal. Faridabad, Haryana-121001. PAN: AAOTS2232G (Appellant) (Respondent) Assessee by None Department by Sh. Nirmal Nangia, Sr. DR Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 ORDER

These assessee’s twin appeals for assessment years 2014-15 and 2015-16, arises against the Commissioner of Income Tax (Appeals)/ ADDL/JCIT (A)-3, [in short, the “Ld. CIT(A”], Ahmedabad’s orders both dated 19.03.2026 having DIN & Order No. ITBA/APL/S/250/2025-26/1087586303(1) and ITBA/APL/S/250/2025- 26/1087586144(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.

Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

ITA No.- 5714 and 5715/Del/2026 Shri Shri 1008 Shri Narsing Das Gao Sewa Sami� 3. It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting his case.

I have given my thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out.

Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the assessee’s instant appeals back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

ITA No.- 5714 and 5715/Del/2026 Shri Shri 1008 Shri Narsing Das Gao Sewa Sami� 7. These assessee’s twin appeals ITA Nos. 5714 & 5715/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.

Order pronounced in the open court on 09th July, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 14th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

SHRI SHRI 1008 SHRI NARSING DAS GAO SEWA SAMITI,FARIDABAD vs. THE INCOME TAX OFFICER, EXEMPTIONS WARD FARIDABAD , FARIDABAD

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