What did the Tribunal hold?

The Tribunal held that since the assessee failed to appear and provide justification for their non-appearance, the order passed by the CIT(A) confirming the additions made by the AO should not be interfered with.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee was provided multiple opportunities to present their case but failed to appear or provide any response. Consequently, the ITAT did not find any reason to interfere with the lower authorities' decision.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and failure to provide evidence.

Ram Gupta, Moradabad vs CIT(A) | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI

Before: Ms. MADHUMITA ROY

For Appellant: Shri Harshit Verma, CA

For Respondent: Shri Sanajay Pandey, CIT-DR

Hearing: 25.03.2026Pronounced: 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.8995/Del/2025 Assessment Year: 2017-18 Ram Gupta, Vs NFeAC, A-31, Laxmi Nagar, Delhi. Line Par, Moradabad, Uttar Pradesh – 244 001. PAN: AJVPG3704H (Appellant) (Respondent) Assessee by : Shri Harshit Verma, CA Revenue by : Shri Sanajay Pandey, CIT-DR Date of Hearing : 25.03.2026 Date of Pronouncement : 24.04.2026 ORDER PER MADHUMITA ROY, JM:

The instant appeal filed by the Assessee is directed against the order dated 30.10.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, 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 18.12.2019 passed by the Assessing Officer (hereinafter referred to as ‘the Ld. AO’) for Assessment Year 2017-18.

The assessee has been provided several opportunities of hearing to submit relevant evidences to substantiate the grounds of appeal. However, there has

ITA No.8995/Del/2025

been no response from the assessee. A final opportunity was provided and a notice was issued fixing the hearing on 07.05.2024. Even to this final notice there was no response from the appellant. As stated several notices were issued in this case for hearing, but they were neither responded to nor were any adjournment sought. The details of opportunities of hearing provided are detailed as under:- S. No. Date of Notice Date of hearing Remarks 1. 19.02.2020 27.02.2020 No reply 2. 27.02.2020 05.03.2020 No reply 3. 19.05.2020 29.05.2020 No reply 4. 26.12.2020 11.01.2021 No reply 5. 21.01.2022 07.02.2022 No reply 6. 06.03.2024 12.03.2024 No reply 7. 26.04.2024 07.05.20240 No reply

the assessee has not been able to justify non-appearance before the Ld. CIT(A) and, therefore, we do not find any reason to interfere wih the order passed by the Ld.CIT(A) in dismissing the appeal confirming the addition made by the Ld. AO.

In the result, the appeal filed by the assessee is dismissed. 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

ITA No.8995/Del/2025

RAM GUPTA,MORADABAD vs. CIT(A), DELHI

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