SWATI SEKSARIA,DELHI vs. ASSESMENT UNIT I T D, DELHI

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ITA 8652/DEL/2025Status: DisposedITAT Delhi30 April 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without hearing the assessee and did not decide all grounds of appeal on merits. Therefore, the matter was remanded back to the CIT(A) for a fresh decision after providing an opportunity of being heard.

What were the facts?

The assessee filed an appeal before the ITAT after the CIT(A) dismissed their appeal. There was a delay in filing the appeal before the ITAT, which was condoned. The primary contention was that the CIT(A) dismissed the appeal ex-parte without providing an opportunity of being heard.

What were the issues?

Whether the CIT(A) violated principles of natural justice by dismissing the appeal ex-parte without hearing the assessee. Whether the appeal should be remanded for a fresh decision on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S & SMT. RENU JAUHRI

For Appellant: Ms. Anjali Suri, Adv
Hearing: 29.04.2026

1 ITA No. 8652/Del/2025 Swati Sekasaria

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH: “G” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 8652/DEL/2025 ( A.Y 2019-20) Swati Seksaria Vs Income Tax Officer, Ward-(49) (93), F-1, U-62, Pitampura, Delhi- Assessment Unit, Income Tax 11034, A-129-130, DDA LIG Department, Flats, Motia Khan, Paharganj, New Delhi New Delhi-110055 (RESPONDENT) PAN: CHZPS1090J (APPLICANT) Appellant by Ms. Anjali Suri, Adv Respondent by Sh. Ravi Kant Choudhary, Sr. DR

Date of Hearing 29.04.2026 Date of Pronouncement 30 .04.2026

ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld.

Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre

(‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 15/09/2025 for the

Assessment Year 2019-20.

2.

There is a delay of 22 days in filing the present Appeal. The

Assessee filed an affidavit contending that the time was consumed in

collecting documents/records, interacting counsel at Delhi and preparing

and filing the Appeal and further contended that the said delay in filing

the Appeal was not intentional.

2 ITA No. 8652/Del/2025 Swati Sekasaria

3.

Per contra, the Ld. Department's Representative submitted that,

there is no sufficient cause to condone the inordinate delay, thus sought

for dismissal of the present Appeal on delay in latches.

4.

For the reason stated in the application for condonation of delay

filed by the Assessee, the delay of 22 days in filing the present Appeal is

condoned.

5.

Brief facts of the case are that, an assessment order came to be

passed on 15/03/2024 under Section 147 r.w. Section 144B of the

Income Tax Act, 1961 ('Act' for short) by making certain addition.

Aggrieved by the assessment order dated 15/03/2024, Assessee

preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order

dated 15/09/2025, dismissed the Appeal filed by the Assessee. Aggrieved

by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

6.

The Ld. Counsel for the Assessee vehementlysubmitted that the Ld.

CIT(A) has provided no opportunity of being heard to the Assessee and in

violation of principals of natural justice, dismissed the appeal of the

Assessee.

7.

Per contra, the Ld. Ld. Departmental Representative relying on the

orders of the Ld. CIT(A) sought for dismissal of the Appeal.

3 ITA No. 8652/Del/2025 Swati Sekasaria

8.

We have heard both the parties and perused the material available

on record. It can be seen from the order of the Ld. CIT(A), the impugned

order has been passed ex-parte without hearing the Assessee. It is

further observed that while deciding the Appeals, the Ld. CIT(A) has not

decided all the grounds of Appeal of the Assessee on its merits.

Considering the facts that the Assessee has not participated in the first

Appellate proceedings, in the interest of natural justice, we remand the

matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to

decide the Appeals afresh on its merits in accordance with law after

providing opportunity of being heard to the Assessee.

9.

In the result, the Appeal of the Assessee is partly allowed for

statistical purpose.

Order pronounced in the Open Court on this 30th Day of April, 2026

Sd/- Sd/- (RENU JAUHRI ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2026 R. Naheed *

4 ITA No. 8652/Del/2025 Swati Sekasaria

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