What did the Tribunal hold?

The Tribunal held that the CIT(A) dismissed the appeal in a cryptic and summary manner without providing a fair opportunity. Therefore, the matter was remitted back to the CIT(A) for a fresh decision on merits after providing a reasonable opportunity of hearing.

The assessee filed an appeal against the assessment order. The assessee contended that the CIT(A) did not provide a reasonable opportunity for hearing and dismissed the appeal summarily. The ITAT noted that the CIT(A)'s order did not indicate any opportunity provided or submissions considered.

What were the issues?

Whether the CIT(A) provided a reasonable and adequate opportunity of hearing to the assessee before dismissing the appeal. The manner in which the CIT(A) disposed of the appeal.

Harjinder Singh vs ACIT | s.250 | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Appellant: Shri Rohit Jain, Adv, Shri Shorya Jain, CA

For Respondent: Shri Raghubir Singh, Sr. DR

Hearing: 24/06/2026Pronounced: 24/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5212/Del/2025 (ASSESSMENT YEAR 2017-18) Harjinder Singh, Asst. CIT, 32 Transport Centre, Punjabi Civic Center, Bagh, Ashoka Park, Ext. Vs. Minto Road, S.O., Shivaji Park, New Delhi-110002. New Delhi-110026. PAN-AACPS7209N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. Shri Shorya Jain, CA Department by Shri Raghubir Singh, Sr. DR Date of Hearing 24/06/2026 Date of Pronouncement 24/06/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 10.06.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 143(3) of the Act dated 28.12.2019 for Assessment Year 2017-18.

The assessee has raised the many grounds of appeal as per the appeal memo and during the course of hearing in terms of the separate prayed dt.12.02.2026 assessee has taken additional ground of appeal under Rule 11 of the Income Tax Appellate Tribunal Rules, 1963 however the same was not pressed thus the same is not admitted.

2 ITA No.5212/Del/2025 Harjinder Singh vs. ACIT 3. In Ground of appeal Nos. 1 to 1.2, assessee has challenged the first appellate order on the ground that no reasonable and adequate opportunity was provided by ld. CIT(A) and the appeal of the assessee was dismissed in summary manner.

Heard the contentions of both the parties and perused the material available on record. From the appellate order, it is not evident whether any opportunity was provided to the assessee or nor any submission filed by the assessee is referred and the appeal of the assessee is dismissed in a very cryptic and summary manner. Under these circumstances, in the larger interest of justice, the matter is remitted back to the file of Ld. CIT(A) with the direction to the decide the appeal of the assessee on merits after providing fair and reasonable opportunity of hearing to the assessee. The assessee is also directed to participate in the hearing before the CIT(A) and furnish all the necessary documents and relevant evidences in support of his claim. With these directions, Grounds of appeal Nos.1 to 1.2 raised by the assessee are allowed for statistical purposes.

Since we have allowed the grounds of appeal Nos. 1 &2 and remand the matter to the file of ld. CIT(A) for fresh adjudication, other grounds of appeal become academic.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24.06.2026. Sd/- Sd/- Sd/-- Sd/- - (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 30.06.2026. *PK, Sr. PS*

3 ITA No.5212/Del/2025 Harjinder Singh vs. ACIT

HARJINDER SINGH,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

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