RAJ KUMAR,PANIPAT vs. ITO WARD 1, KARNAL

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ITA 3917/DEL/2026Status: DisposedITAT Delhi25 June 2026AY 2016-173 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 without affording the assessee a fair opportunity of hearing. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-filing of submissions and non-appearance. The assessee contended that this violated the principles of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without adhering to the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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 J B Sharma, 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. 3917/Del/2026, A.Y. 2016-17 Raj Kumar Vs. ITO, C/O. J B Sharma, Advocate W-1, 72, BMK Market, Karnal MR Hotel Hive, Aayakar Bhawan, G T Road, Panipat SEC-12, Haryana Near Mini Secretriate, Karnal �थायीलेखासं./जीआइआरसं./PAN/GIR No: EAYPK4543L Appellant .. Respondent Appellant by : Shri J B Sharma, 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 05.12.2025 under section 147 r.w.s 144 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 27.02.2024.

P a g e | 2 ITA No. 3917/Del/2026 Raj Kumar 2. Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) issued notices dated 14.09.2025, 03.11.2025, 13.11.2025 and 21.11.2025 and dismissed the appeal for non-filing of submissions and appearance of the appellant/assessee in violation of principle of natural justice.

3.

Ld. Departmental Representative relied on impugned order.

4.

From examination of record in light of rival contention, it is crystal clear that Ld. CIT(A) vide order dated 05.12.2025 dismissed appeal ex parte for non-filing of submissions and non-appearnce of appellant/assessee.

5.

In view of above material facts in interest of substantial justice, impugned order dated 05.12.2025 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the 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:

P a g e | 3 ITA No. 3917/Del/2026 Raj Kumar 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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