PREETI JAIN,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

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ITA 548/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remitted the matter back to the CIT(A) to decide the issue afresh after considering all materials and any new evidence the assessee might submit. This was done to provide the assessee with a proper opportunity to be heard.

What were the facts?

The assessee's appeal was against an order passed by the CIT(A). The assessee claimed no notice was issued by the CIT(A), preventing their appearance, and the AO decided the penalty while the quantum appeal was pending. The assessee requested another opportunity to be heard.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) due to non-receipt of notice, and if the penalty order was premature.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 250

AI-generated summary — verify with the full judgment below

Before: SHRI RAMIT KOCHAR

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI, BENCH: C BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ITA 548/DEL/2026 िनधा�रण वष�/Assmt. Year: 2017-18) INCOME TAX OFFICER PREETI JAIN WARD-34(1), CIVIC B-3/11, ASHOK VIHAR PHASE- CENTRE, MINTO ROAD II, NEW DELHI-110052, DELHI Vs. NEW DELHI-110002, DELHI (अपीलाथ� Appellant) (��थ� Respondent) Permanent A/c Number of Assessee: AGVPJ4746P िनधा�रती �ारा/Assessee represented by: Sh. Tanishq Ahuja, Adv. राज� व �ारा/Revenue represented by: Sh. Om Prakash Sr. DR

सुनवाई की तारीख / Date of conclusion of hearing: 21-May-2026 घोषणा की तारीख / Date of pronouncement: 21st May,2026 आदेश / ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 15.12.2025 passed by 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 11.01.2024 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 271AAC(1) of the Act for Assessment Year 2017-18.

ITA No.548/DEL/2026 PREETI JAIN

2.

It was the submission of the Ld. Counsel for the assessee that as per the Income-tax portal, no notice was issued to the assessee by the Ld.CIT(A) and, therefore, the assessee could not appear before the Ld.CIT(A). Further, when the quantum appeal was pending before the Ld.CIT(A), the Ld.AO decided the penalty. Under these facts and circumstances of the matter, the assessee prays for further opportunity of being heard on the issue regarding the penalty under Section 271AAC(1) of the Act.

3.

The Ld. DR has no objection to the assessee being another opportunity of being heard before the Ld.CIT(A).

4.

Heard the parties and perused the record. After considering the entire aspect of the matter, we remit the matter back to the file of the Ld.CIT(A) for deciding the issue afresh after considering the material on record and any other evidence that the assessee may choose to file at the time of hearing.

5.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.

Order pronounced in the open court on 21st May, 2026.

Sd/- Sd/- (RAMIT KOCHAR) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23rd June, 2026.

ITA No.548/DEL/2026 PREETI JAIN

Copy to:

PREETI JAIN, B-3/11, ASHOK VIHAR PHASE-II, 1 NEW DELHI-110052, DELHI

INCOME TAX OFFICER, WARD-34(1), CIVIC CENTRE, MINTO 2 ROAD, NEW DELHI-110002, DELHI

3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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