SACHIN GUPTA,NEW DELHI vs. ITO WARD 48(1), DELHI

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ITA 2684/DEL/2026Status: DisposedITAT Delhi25 May 2026AY 2018-193 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not afforded a proper opportunity to be heard. Therefore, the ex-parte order was set aside and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal against an ex-parte order of the CIT(A) was heard. The assessee contended that no notices were served on their provided email address, preventing them from responding.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid when the assessee claimed non-receipt of notices. Whether the assessee was denied a reasonable opportunity of being heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Manoj Kumar, Sr. DR

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 14.01.2025, for Assessment Year 2018-19.

2.

Shri Ashish Jain, appearing on behalf of the assessee submits that no notice of hearing was ever served on the assessee on the email address provided in Form No. 35 i.e. shubhamsales179@gmail.com. The ld. Counsel for the assessee submits that if an opportunity is granted, the assessee would make submissions before the CIT(A).

ITA 2684/DEL/2026 SACHIN GUPTA 3. This appeal is against an ex-parte order of CIT(A). As per the impugned order, the CIT(A) had issued four notices to the assessee. However, no response was received by the CIT(A) from the assessee on any of the notices. The contention of the assessee is that the notices were not served on the email address provided in Form No. 35, therefore, the assessee could not respond to the notices. Considering the facts, I deem it appropriate to restore the appeal back to the CIT(A) for denovo adjudication on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

4.

The CIT(A) shall issue notice(s) to the assessee on the email address provided in Form No. 35. The assessee upon service of the notice(s) shall respond to the same, without fail.

5.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Tuesday the 19th day of May, 2026.

Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 25-May-2026 Copy to: SACHIN GUPTA, C/O SSAR & ASSOCIATES 102-104, 4379/4, PRAKASH HOUSE, ANSARI ROAD, 1 DARYA GANJ DELHI, NEW DELHI-110002, DELHI ITO WARD 48(1), 2 -, NEW DELHI-110002, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

ITA 2684/DEL/2026 SACHIN GUPTA

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