SANJAY TANDON,DELHI vs. ITO , WARD 28(1), NEW DELHI

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ITA 7724/DEL/2025Status: DisposedITAT Delhi20 April 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice and natural justice, decided to provide one more opportunity to the assessee. The matter was remanded back to the Assessing Officer (AO) for fresh adjudication after giving the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution, as no submissions or evidence were provided during assessment or appellate proceedings. The assessee failed to explain the nature and source of cash deposits in bank accounts.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the AO, despite previous non-compliance, to ensure principles of natural justice are upheld.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),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 Sanjay Nath, CA
For Respondent: Ms. Ankush Kalra, Sr. 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.7724/Del/2025 [Assessment Year : 2022-23] Sanjay Tondon vs ITO QCA005, Queens Court Ward-28(1) Apartments, E Block, Greater New Delhi Kailash-2, New Delhi-110048. PAN- AAGPT5553M APPELLANT RESPONDENT Appellant by Shri Sanjay Nath, CA Respondent by Ms. Ankush Kalra, Sr. 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 30.09.2025 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2021-22/10349868 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 27.03.2024 passed u/s 143(3) r.w.s 144B of the Act pertaining to Assessment Year 2022-23.

ITA No.7724/Del/2025

2.

At the outset, it is observed that the appeal of the assessee was dismissed by Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that though the Ld. CIT(A) issued notices to the assessee, however, the assessee failed to file any evidences or submissions. He further stated that even before the AO no submissions were made and the assessment order was also passed ex-parte. He thus, prayed that one more opportunity be provided and the matter may be sent back to the file of the AO for fresh adjudication. Ld. AR further undertake that assessee will participate before the AO and will file all the details as called for, if the matter is remand back to the file of the AO. He prayed accordingly.

3.

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

4.

After considering the arguments of both the parties and material available on record, it is observed that in the instant case, during the course of assessment proceedings, assessee has failed to explain the nature and source of cash deposited in the bank accounts during the entire year. Even during appellate proceedings, the assessee has not submitted any explanation regarding the nature and source of cash deposited in bank accounts. It is true that the assessee has not filed any details yet in the interest of justice the assessee should not be left unheard. Under these circumstances, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remanded back to the file of the AO Page | 2

ITA No.7724/Del/2025

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 set aside proceedings before the AO and file all the details/ evidences as called for. With these directions, all the grounds of appeal are allowed for statistical purposes.

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) VICE PRESIDENT ACCOUNTANT MEMBER Date:-22.04.2026 *Amit Kumar, Sr. P.S*

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