GOEL JEWELERY & MART PVT LTD,DELHI vs. ITO WARD 10(2), DELHI

ITA 3789/DEL/2026Status: DisposedITAT Delhi25 June 2026AY 2017-183 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 CIT(A) had dismissed the appeal ex-parte without affording a proper hearing. Therefore, the impugned order was set aside, and the matter was restored to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-filing of submissions and non-attendance. The assessee contended that the CIT(A) passed an ex-parte order without providing a fair opportunity to be heard, violating principles of natural justice.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a fair opportunity of hearing to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

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 Shailesh Gupta, Adv

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. 3789/Del/2026, A.Y. 2017-18 M/s. Goel Jewelery & Mart Vs. Income Tax Officer, Pvt. Ltd. Ward 10(2), (Through Liquidator Sh. New Delhi Arvind Mittal) 2204, Gurudwara Road, Karol Bagh, Delhi-110005 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCG5901D Appellant .. Respondent Appellant by : Shri Shailesh Gupta, Adv. 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 13.02.2026 of the Ld. Commissioner of Income Tax (Appeals)-31, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 29.12.2019 of Ld. Assessing Officer/ ITO, Ward, Ward-10(2), New Delhi (hereinafter referred to as ‘the AO’) u/s 143(3) of the Act for A.Y. 2017-18.

P a g e | 2 ITA No. 3789/Del/2026 Goel Jewelery & Mart Pvt. Ltd. 2. Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) without giving any fair opportunity of being heard passed ex parte order dated 13.02.2026 in violation of principle of natural justice.

Ld. Departmental Representative relied on impugned order.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) vide order dated 13.02.2026 dismissed the appeal for non- filing of submissions and non-attending of the proceedings by appellant/assessee.

In view of above material facts in interest of justice, impugned order dated 13.02.2026 of Ld. CIT(A) is set aside and the matter is restored to Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

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:

P a g e | 3 ITA No. 3789/Del/2026 Goel Jewelery & Mart Pvt. Ltd. 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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