WASSAN SINGH,RAMPUR, UTTAR PRADESH vs. ITO-1(2), RAMPUR-1, RAMPUR, UTTAR PRADESH

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ITA 773/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was denied a fair opportunity to present their case before the CIT(A). Therefore, the matter was remanded back to the CIT(A) to admit fresh evidence and obtain a remand report from the AO.

What were the facts?

The assessee failed to file a return of income and did not respond to notices from the AO. The AO passed an ex parte order, adding substantial cash deposits. The CIT(A) rejected new evidence filed by the assessee.

What were the issues?

Whether the CIT(A) was justified in rejecting the fresh evidence filed by the assessee. Whether the assessee was denied a fair opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 01.07.2026

ITA No.773/DEL/2026 WASSAN SINGH, RAMPUR

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.773/DEL/2026 Assessment Year: 2017-18 WASSAN SINGH, Vs. INCOME TAX OFFICER, Begmabad Krimcha, Post Krimcha Ward 1(2), Rampur-1, Tehsil, District Rampur, Rampur, Uttar Pradesh. Uttar Pradesh 243701. PAN No. EJEPS4595F Appellant Respondent

Assessee by None Revenue by Shri Balkrishan Gopal, Sr. DR

Date of hearing: 01.07.2026 Pronouncement on 08.07.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 07.11.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”). In this case, none appeared on behalf of the assessee on the last date of hearing, but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

1.1 In this case, the assessee had not filed his return of income and did not also respond to notice u/s 142(1) of the Act issued by the Ld. AO. Thereafter, the Ld. AO passed an ex parte order through which

ITA No.773/DEL/2026 WASSAN SINGH, RAMPUR substantial cash deposits seen in the accounts of the assessee where added.

1.2 The assessee could not succeed before the Ld. CIT(A) also as new evidence filed before him was not admitted as such and there is a detailed finding rejecting the prayer of the assessee to admit new evidence (page 8 of the impugned order).

1.3 The aggrieved assessee has approached the ITAT with grounds which challenge this action of Ld. CIT(A), whereby evidence which could not be filed before the Ld.AO was submitted before the first appellate authority and since it was not admitted therefore the assessee is aggrieved with an adverse order.

2.

The Ld. DR took us through the assessment order and the impugned order and pointed out that the assessee did not have good and sufficient reason for filing fresh evidence before the Ld. CIT(A) and therefore the rejection of the same was justified.

3.

We have considered the facts of the case and we have heard the Ld. DR. It is seen that the assessee has been denied a fair opportunity of pleading his case on merits before the Ld. CIT(A). Considering the totality of facts and circumstances of the case, it is felt that the assessee deserves another chance to present the facts before the Ld. CIT(A). We direct that the Ld. CIT(A) would admit the fresh evidence and call for a

ITA No.773/DEL/2026 WASSAN SINGH, RAMPUR remand report from the Ld. AO. Thereafter, the Ld. CIT(A) would pass a speaking order. To this extent, we set aside the impugned order and remit this matter back to the file of Ld. CIT(A) for fresh adjudication.

4.

In the result, appeal is partly allowed for statistical purpose.

Order pronounced in the open court on 08.07.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.07.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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