What did the Tribunal hold?

The Tribunal noted that ex-parte proceedings by the CIT(A) could be due to communication gaps. In the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.

The assessee's appeal for AY 2023-24 was decided ex-parte by the CIT(A) due to the assessee's non-appearance. The Revenue argued that the assessee failed to provide explanations or evidence.

What were the issues?

Whether the CIT(A) was justified in proceeding ex-parte against the assessee without considering potential communication gaps.

Poonam Rani, Uttar Pradesh 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 No. 5739/Del/2026 Assessment Year:-2023-24 Poonam Rani, Vs. ITO, Mohan Nagar, Gangoh Road, Ward-3(3)(5), Saharanpur. Saharanpur. PAN: AHEPR8221R (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

This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 31.03.2026 having DIN & Order No.- ITBA/NFAC/S/250/2025-26/1088191176(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

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

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

ITA No.- 5739/Del/2026 Poonam Rani 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 appeal 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.

This assessee’s appeal is allowed for statistical purposes.

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

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 15th July, 2026. Pooja. 2

ITA No.- 5739/Del/2026 Poonam Rani Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

POONAM RANI ,UTTAR PRADESH vs. ITO WARD -3 (3) (5) , SAHARANPUR

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