What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and restored the matter for a fresh decision. The CIT(A) was directed to provide a fair opportunity of hearing to the assessee.

The assessee's appeal was dismissed ex parte by the CIT(A) despite the assessee claiming no knowledge of the hearing notices. The assessee requested the matter be restored to the CIT(A) for a fresh decision.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without proper notice to the assessee. The need for a fair opportunity of hearing before the appellate authority.

Geeta Bhasin, New Delhi vs DCIT | ITAT Delhi 2026

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Sandeep Sopra, 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. 3791/Del/2026, A.Y. 2011-12 Geeta Bhasin Vs. DCIT, Q-1-C, First Floor Circle 28(1), Private Colony, Delhi Sriniwaspuri, New Delhi-110066 New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: ACDPB6005D Appellant .. Respondent Appellant by : Shri Sandeep Sopra, 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 23.02.2026 under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] arising out of assessment order dated 30.12.2022.

P a g e | 2 ITA No. 3791/Del/2026 Geeta Bhasin 2. Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in passing the appeal ex parte as the assessee was not even aware of notices of hearing issued by CIT(A) and hence, the appellate order deserves to be set aside. So, the matter may be restored back to the file of Ld. CIT(A).

Ld. Departmental Representative had no objection.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) dismissing the appeal ex parte, order dated 23.02.2026 stating that despite being granted several opportunities to appear the assessee during the proceedings. However, on each occasion, the assessee sought an adjournment on the ground that the details were still being gathered. In view of above material facts in interest of substantial justice, impugned order dated 23.02.2026 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

Therefore, we direct ld. CIT(A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld. CIT(A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

P a g e | 3 ITA No. 3791/Del/2026 Geeta Bhasin 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: 30.06.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

GEETA BHASIN,NEW DELHI vs. DCIT CIRCLE 28(1), DELHI

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