TEJINDER SINGH ,NOIDA vs. ASSESSMENT UNIT/OFFICER, FACELESS/NOIDA

ITA No. 1129/Del/2026 TEJINDER SINGH, NOIDA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1129/Del/2026 Assessment Year: 2018-19 TEJINDER SINGH, Vs. ASSESSMENT UNIT/OFFICER, Sector-5, Plot No.5, Noida, Faceless/Sector-24, Noida, Uttar Pradesh 201301. Uttar Pradesh 201301. PAN No. ASXPS8670D Appellant Respondent Assessee by Shri Khalid Ahmed, CA Revenue by Shri Sharvan Kumar, CIT DR Date of hearing: 03.06.2026 Pronouncement on 03.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.1 In this case, the Ld. CIT(A) dismissed the first appeal on the grounds of limitation since there was a delay of 741 days in the filing of first appeal. The Ld. CIT(A) did not believe the assessee’s contention that due to a communication gap between the assessee and his tax consultant he was totally unaware about an assessment order which itself had been passed in an ex parte manner. The appeal was, thereafter, dismissed in limine. The assessee has approached the ITAT with as many as 19 grounds, most of which challenge the dismissal of appeal in limine. 1

ITA No. 1129/Del/2026 TEJINDER SINGH, NOIDA 2. The Ld. AR pointed out that the reasons for delay were duly laid out in the space provided for the same in Form No.35 as under: -

“As the assessee was unaware of the order passed by the Assessing Officer, the demand came to our knowledge only after it was brought to our attention by one of our tax consultants who noticed it on the Income Tax Portal. Upon becoming aware of the same, we are now filing an appeal before the Hon’ble Commissioner of Income Tax Appeal to justify that the demand raised by the AO is not warranted, based on the clarifications and supporting documents we possess. In light of the above, we kindly request you to consider this application and grant us an opportunity to be heard in appeal so that we may present our case and seek the quashing of the said demand.” Incidentally, the assessee himself was also present, along with the Ld. AR, and it was explained by him that he is an ex-serviceman who was entirely dependent on his tax consultant for complying with the formalities pertaining to assessment procedure and subsequent action. It was stated by the assessee himself that he was made aware of an adverse assessment order only when a huge demand outstanding against him was brought to his notice. Thereafter, the Ld. AR prayed for one more chance to present the facts before the authorities below.

2.1 The Ld. DR relied on the orders of the authorities below.

ITA No. 1129/Del/2026 TEJINDER SINGH, NOIDA interest of justice, we condone the delay at first appellate stage and set aside the impugned order. Since the factual matrix of the case has not been brought out at any of the stages below, hence we deem it fit to remand this matter to the file of Ld. AO for fresh assessment. The Ld. AR has pointed out that the additions made by the Ld. AO have no basis in fact. Be that as it may, we would expect the Ld. AO to give sufficient opportunity of being heard and the assessee would present all documents available with him for necessary assessment.

Order pronounced in the open court on 03.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 05.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

ITA No. 1129/Del/2026 TEJINDER SINGH, NOIDA Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 03.06.2026 2 Date on which typed draft Tribunal Order is placed before the 04.06.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 05.06.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 05.06.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 05.06.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 05.06.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 05.06.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 05.06.2026 9 Date on which the file goes to the Bench Clerk 05.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order