PARAS MAL LODHA,NEW DELHI vs. ACIT, CC-20, DELHI

PDF · subscribers
ITA 1655/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal agreed with the assessee's justification for non-compliance and, in the interest of justice, remitted the matters back to the CIT(A) for de novo adjudication. The assessee was directed to comply with future notices.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) due to non-compliance with statutory notices. The assessee claimed compelling reasons for the non-compliance, stating it was neither intentional nor mala fide.

What were the issues?

Whether the ex-parte dismissal by the CIT(A) violated the assessee's right to natural justice and if the reasons for non-compliance were justifiable.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘A’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

For Respondent: Ms Rakhi Vimal, CIT DR
Pronounced: 08.07.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 1653, 1654, 1655 & 1656/DEL/2026 िनधा�रण वष�/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) PARAS MAL LODHA Assistant Commissioner of Income Tax, Central Circle-20. C/O R.C. RAI & ASSOCIATES New Delhi 203, AKASHDEEP BUILDING, 26A, Vs. BARAKAHMBA ROAD NEW DELHI, NEW DELHI-110001, अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAVPL1120B

अपीलाथ� �ारा/Appellant represented by: Ms Nagma Nawab, ADV ��थ� �ारा/Respondent represented by: Ms Rakhi Vimal, CIT DR

सुनवाई की तारीख / Date of conclusion of hearing: 29.06.2026 घोषणा की तारीख / Date of pronouncement: 08.07.2026 आदेश / ORDER PER BENCH This bunch of four appeals filed by the Assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals)-27, New Delhi, all dated 24.12.2025 arising out of penalty order all dated 05.03.2025 passed by Ld. DCIT/ACIT, Central, Circle-20, New Delhi, under section 271(1)(c) and 270A of the Act for the Assessment Years 2014-15, 2015-16, 2016-17 & 2017-18, respectively. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA 1653/DEL/2026 PARAS MAL LODHA

2.

All the four appeals of the assessee are on the issue of ex-parte orders passed by ld. CIT(A) and hence for the purposes of convenience were being heard together and are adjudicated by this common order. 3. At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed his all the cases ex-parte and thus its right to natural justice of being heard has been violated. The ld. Counsel submitted that the assessee was prevented by compelling person reason for making requisite compliance to the statutory notices of ld. CIT(A). It was submitted that the impugned conduct of the assessee was neither intentional nor mala fide. The appellant has further argued through its grounds of appeal that the ld. CIT(A) has dismissed its appeals while the quantum addition was pending adjudication before this Tribunal. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made. 4. The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move. 5. We have heard rival submissions in the light of material available on records. The misconduct of the assessee in not complying to the statutory notices of the ld. First Appellate Authority are evident from the para-4 of the assailed appellate orders all dated 25.11.2025. We are however in agreement with the justification tendered for the impugned non-compliance. We are also conscious of the fact that no litigant benefits by non-prosecution of its case. Accordingly in

Page 2 of 3

ITA 1653/DEL/2026 PARAS MAL LODHA

the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while affording opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. Accordingly, all the appeals of the assessee are therefore allowed for statistical purposes. 6. In the result, the appeal of the assessee in ITA Nos. 1653, 1654, 1655 & 1656/DEL/2026 are allowed for statistical purposes.

Order pronounced in the open court on 08th July, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.07.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

Page 3 of 3

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →