SACHIN,DELHI vs. ITO WARD 60(7), DELHI

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ITA 8286/DEL/2025Status: DisposedITAT Delhi25 June 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the notices issued by the AO had unreasonably short timelines, denying the assessee a meaningful opportunity to be heard. The CIT(A)'s ex parte order was therefore set aside.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex parte as the assessee could not reply to certain notices. The Assessing Officer (AO) had also issued notices under section 148A(d) with unreasonably short timelines.

What were the issues?

Whether the notices issued by the AO under section 148A(d) provided a reasonable opportunity of hearing to the assessee. Whether the CIT(A) erred in dismissing the appeal ex parte without considering the AO's procedural lapses.

Which sections of the Income-tax Act were involved?

Section 148A,Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Amit Rustogi, CA
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 25.06.2026Pronounced: 25.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 8286/Del/2025, A.Y. 2014-15 Sachin Vs. National Faceless 640/c, Gali Number-13, Assessment Unit Vijay Park, Maujpur, Income Tax Department, North East Delhi-110053 Office of the Income Tax Officer, Ward 60(7), Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: BIFPS6278C Appellant .. Respondent Appellant by : Shri Amit Rustogi, CA Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 25.06.2026 Date of Pronouncement 25.06.2026

O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee against order dated 28.10.2025 of the Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter

P a g e | 2 ITA No. 8286/Del/2025 Sachin, Delhi referred to as “the Act”) arising out of assessment order dated 03.05.2023 of Ld. Assessing Officer/ assessment unit u/s 147 r.w.s. 144 r.w.s. 144B of the Act.

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) failed to appreciate that notices u/s 148A(b) of the Act dated 05.01.2023, 16.01.2023, 27.01.2023 and 11.03.2023 were issued with unreasonably shortn timelines (5-10days), denying a meaningful opportunity of being heard to the assessee. Ld. CIT(A) failed to appreciate that Ld. AO failed to supply all information relied upon u/s 148A(b) of the Act violating principles laid down by Hon’ble Supreme Court in Ashish Agarwal case.

3.

Ld. Departmental Representative relied on impugned orders.

4.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) vide ex parte order dated 28.10.2025 dismissed appeal as notices dated 27.08.2025, 12.09.2025 and 14.10.2025 could not be replied by the assessee. Ld. AO had also issued notices u/s 148A(d) of the Act dated 05.01.2023, 16.01.2023, 27.01.2023 and 11.03.2023 with unreasonably short timelines (5-10 days).

5.

In view of above material facts, impugned orders dated 28.10.2025 of CIT(A) and dated 03.05.2023 of Ld. AO are set aside and the matter is restored to the

P a g e | 3 ITA No. 8286/Del/2025 Sachin, Delhi file of Ld. AO for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 25.06.2026

Sd/- Sd/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07.07.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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