MOHANLAL GUPTA,BHOPAL vs. COMMISSIONER OF INCOME TAX, NEW DELHI

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ITA 8910/DEL/2025Status: DisposedITAT Delhi24 April 2026AY 2009-20103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while imposing a cost on the assessee for non-compliance, decided to remit the issue back to the CIT(A) to prevent miscarriage of justice. The CIT(A) is directed to ensure payment of cost and decide the appeal strictly in accordance with law.

What were the facts?

The assessee failed to comply with notices from the lower authorities, leading to an assessment order being finalized with additions. The CIT(A) confirmed the assessment order due to non-compliance. The assessee's counsel could not justify this non-compliance before the Tribunal.

What were the issues?

Whether the lower authorities properly considered the assessee's case despite non-compliance, and the appropriate course of action to prevent miscarriage of 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 BENCHES : A : NEW DELHI

Before: MS. MADHUMITA ROY

For Appellant: Shri Pradeep Dhingra, &, Shri Archit Relan, Advocate
For Respondent: Shri Sanjay Pandey, CIT-DR
Hearing: 24.03.2026Pronounced: 24.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.8910/Del/2025 Assessment Year: 2009-2010 Mohanlal Gupta, Vs ACIT, B-61, Mannipuram, Circle 33(1), Charmili, New Delhi. Bhopal, Madhya Pradesh – 462 016. PAN: AEIPG9533J

(Appellant) (Respondent) Assessee by : Shri Pradeep Dhingra, & Shri Archit Relan, Advocate Revenue by : Shri Sanjay Pandey, CIT-DR Date of Hearing : 24.03.2026 Date of Pronouncement : 24.04.2026

ORDER PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 18.01.2016 passed by the Ld. Commissioner of Income-tax (Appeals)-17, New Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 27.12.2011 passed by the ACIT, Circle 33(1), New

ITA No.8910/Del/2025

Delhi (hereinafter referred to as ‘the ld. AO’) under Section 143(3) of the Act for Assessment Year 2009-10.

2.

As no compliance was made by the assessee the assessment order was finalized upon making addition on very many counts. Before the First Appellate Authority though notices galore on 25.07.2013 21.08.2013 27.09.2013 4.11.2013 were served upon the assessee, no compliance was made; neither any one attended nor adjournment was sought for and, therefore, further notice under section 250 of the Act was issued to the assessee. However, compliance was made and, the assessment order was confirmed.

3.

Before us, the Ld. Counsel appearing for the assessee has not been able to justify the non-compliance made by the authorities below and, therefore, having regard to the conduct of the assessee we impose a cost of Rs.5000 on him which is directed to be deposited in the Prime Minister’s Relief Fund within 30 days from the date of passing of this order.

4.

However, having regard to the entire aspect of the matter, admittedly, when it is found that the orders passed without considering the case made out by the assessee though the same was done to non-compliance of the assessee, in order to prevent the miscarriage of justice, the issue is remitted back to the file of the Ld.CIT(A) for further adjudication of the same. The Ld. CIT(A) will ensure

ITA No.8910/Del/2025

the payment of cost by the assessee as observed hereinabove and to decide the appeal strictly in accordance with the law.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.04.2026. Sd/- Sd/- (AMITABH SHUKLA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.04.2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi

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