DEEPAK GUPTA,DELHI vs. ASSESSING OFFICER, DELHI

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ITA 8905/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2023-20242 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found it appropriate to remit the case back to the CIT(A) for a fresh consideration. The assessee was directed to appear before the CIT(A) and cooperate with the proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as no submissions were filed. The assessee did not appear before the ITAT for the hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits due to the assessee's non-filing of submissions and non-appearance.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

Hearing: 28/04/2026Pronounced: 29/04/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI

BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.8905/DEL/2025 Assessment Year: 2023-24 Deepak Gupta 12/D Vs. Assessing Officer Evershine Apartment D Delhi Block Vikaspuri New Delhi - 110018 PAN No.AKDPG7611G (APPELLANT) (RESPONDENT)

Appellant by None Respondent by Sh. Ajay Kumar Arora, Sr. DR

Date of hearing: 28/04/2026 Date of Pronouncement: 29/04/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi/ Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT(A)”] vide order dated 26.10.2025 pertaining to A.Y. 2023-24. arising out the assessment order under section 143(3)/144/ 144B of the Income Tax Act, 1961, (in short ‘the Act’). 2. None appeared on behalf of the assessee.

3.

We have heard the Ld. DR and perused the material available on record. We find that Ld. CIT(A) dismissed the appeal because the assessee did not file any submissions before him. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues to the file of the Ld. CIT(A)/ NFAC with the directions to consider the issues afresh in appeal, in accordance with law by giving adequate opportunity of being heard to the assessee. The assessee is also directed to appear before the Ld. NFAC and co-operate in the proceedings. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.04.2026.

Sd/- sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR BHATTANAGR Date: 29.04.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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