AJAY DEV,DELHI vs. ITO, WARD-1,, SONIPAT

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ITA 7717/DEL/2025Status: DisposedITAT Delhi20 April 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the assessee failed to file any submissions before the lower authorities. However, in the interest of natural justice, the matter was remitted back to the AO for a fresh assessment after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution. The assessee had failed to provide any submissions or evidence to the AO and CIT(A) despite opportunities. The assessee then requested the case be sent back to the AO for fresh adjudication.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the AO, given their failure to appear and submit evidence in prior proceedings.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri S.B.Gupta, AR
For Respondent: Ms. Amisha S Gupta, CIT DR
Hearing: 20.04.2026Pronounced: 20.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.7717/Del/2025 [Assessment Year : 2022-23] Ajay Dev vs ITO C/o-S.B.G & Company, 9 Ward-1, Sonipat, Attar-ur-Rehman Lane, Haryana Under Hill Road, Civil Line, Delhi-110054 PAN-CVLPD2497Q APPELLANT RESPONDENT Appellant by Shri S.B.Gupta, AR Respondent by Ms. Amisha S Gupta, CIT DR Date of Hearing 20.04.2026 Date of Pronouncement 20.04.2026

ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 25.09.2025 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2021-22/10411059 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 13.03.2024 passed u/s 144 r.w.s144B of the Act pertaining to Assessment Year 2022-23.

2.

At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld.

ITA No.7717/Del/2025

AR submitted that the AO as well as Ld. CIT(A) provided various opportunities to the assessee however, the assessee failed to avail any of the opportunity provided by both the lower authorities nor filed any evidence or information as called for. It is thus, prayed vide Ground of appeal No. 1 that case of the assessee may be sent back to the file of the AO for fresh adjudication. Assessee undertake to appear and to file all the necessary details/evidences before the AO.

3.

Per contra, the Ld. CIT DR vehemently objected to the request of the assessee.

4.

After considering the arguments of both the parties and on careful consideration of the facts of the case, it is observed that in the instant case, during the course of assessment proceedings, the assessee has failed to file any submission. Even during appellate proceedings, the assessee has not submitted any explanation in support of the grounds of appeal taken. Under these circumstances, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remitted back to the file of the AO with direction to pass the assessment order denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, Ground of appeal No.1 of the assessee is allowed for statistical purposes.

ITA No.7717/Del/2025

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 20.04.2026.

Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) ACCOUNTANT MEMBER VICE PRESIDENT Date:- 22.04.2026 *Amit Kumar, Sr. P.S*

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