KUSUM LATA SHARMA,DEFENCE ENCLAVE ANAND VIHAR EAST DELHI vs. ITO, NFAC DELHI

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ITA 4466/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee did not get a proper opportunity to represent her case before the lower authorities. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal against an ex-parte assessment order was confirmed by the CIT(A) without the assessee being properly notified. The original assessment order included an addition of Rs. 26,10,880/- under Section 68.

What were the issues?

Whether the assessee was provided with adequate opportunity of being heard by the lower authorities, and if not, whether the case should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

Pronounced: 23.06.2026

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal is filed by the Assessee against ex-parte order of Commissioner of Income Tax(Appeals)/NFAC, Delhi (hereinafter referred to as ‘the Act’) dated 11.03.2026, for Assessment Year 2014-15.

2.

Shri V. K. Tulsian, appearing on behalf of the assessee submits that the Assessment Order has been passed u/s 144 of the Act making addition of Rs.26,10,880/- u/s 68 of the Act. The assessee filed appeal before the CIT(A) against the assessment order. No notice issued by the CIT(A) was ever

ITA 4466/DEL/2026 KUSUM LATA SHARMA

communicated to the assessee. The CIT(A) in ex-parte proceedings confirmed the addition. The ld. counsel submits that the assessee has prima facie good case on merit. If an opportunity is granted the assessee would be able to substantiate that no addition is warranted in the hands of the assessee. The ld. counsel prayed for restoring the issue to the AO.

3.

Both sides heard. Orders of the lower authorities examined. Considering entire facts, I am of the view that the assessee was not able to represent her case properly before the AO and the CIT(A). The matter is restored to the AO for passing fresh Assessment Order after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

4.

The assessee shall furnish all relevant documents before the AO and shall respond to the notices issued by the AO, without fail.

5.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23.06.2026.

Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 18.09.2026

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