SUMIT,PANIPAT vs. ITO WARD -1, PANIPAT

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ITA 7795/DEL/2025Status: DisposedITAT Delhi29 June 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had provided opportunities, but the assessee failed to submit responses. However, in the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication on merits after giving fair opportunities to the assessee.

What were the facts?

The assessee filed an appeal before the CIT(A) against an assessment order. The CIT(A) passed an ex-parte order confirming the additions made by the AO, allegedly without providing sufficient opportunity to the assessee. The assessee challenged this in their grounds of appeal.

What were the issues?

Whether the CIT(A) erred by passing an ex-parte order without providing sufficient opportunities to the assessee. Whether the appeal should be restored for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Appellant: Shri Raghunath, CIT-DR
For Respondent: Shri Raghunath, CIT-DR
Hearing: 24/06/2026Pronounced: 24/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.7795/Del/2025 (ASSESSMENT YEAR 2018-19) Sumit, Income Tax Officer, Mahadev Colony, Shamshan Ward-1, Road, Panipat, Vs. Panipat. Haryana-132103. PAN-COGPS0767C (Appellant) (Respondent) None Assessee by Department by Shri Raghunath, CIT-DR Date of Hearing 24/06/2026 Date of Pronouncement 24/06/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 23.05.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 147 r.w.s 144B of the Act dated 25.03.2023 for Assessment Year 2018-19.

2.

None appeared on behalf of the assessee and heard the ld. CIT DR. At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned order ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the assessment order passed by the AO. The assessee in ground of appeal No.2 has challenged the orders of CIT(A) for not

2 ITA No.7795/Del/2025 Sumit vs. ITO considering the facts and evidence available on record and without providing reasonable opportunities of being heard.

3.

The Ld. CIT-DR supported the orders of the lower authorities.

4.

We have considered the facts of the case and perusal of the order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided three opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.

5.

Under these facts and circumstances and in the interest of justice, the appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving fair opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A).

6.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open Court on 24.06.2026.

Sd/- Sd/- - (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 29.06.2026. *PK, Sr. PS* Copy forwarded to: 1. Appellant

3 ITA No.7795/Del/2025 Sumit vs. ITO 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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