What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A)/NFAC. The CIT(A)/NFAC was directed to decide the issues afresh after providing an adequate opportunity to the assessee.

The assessee's appeal was dismissed by the CIT(A)/NFAC for non-prosecution without a decision on merits. The assessee requested an adjournment which was denied, leading to the dismissal.

What were the issues?

Whether the dismissal of appeal for non-prosecution without deciding on merits and denial of adjournment was justified.

Somil Garg, Uttarpradesh vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI

Before: SHRI C.N. PRASAD & SMT RENU JAUHRI

For Appellant: Ms. Ananaya Kapoor, Advocate, Dr. Shashwat Bajpai, Advocate

Hearing: 13.04.2026Pronounced: 05.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER

ITA No.6947/Del/2025 [Assessment Year: 2023-24] Somil Garg Vs. ITO H. No.5/156, Sector-5, Ward-2 (2)(3) Vaishali Ghaziabad Ghaziabad PAN No.BOKPG0331P Appellant Respondent Appellant by Ms. Ananaya Kapoor, Advocate Dr. Shashwat Bajpai, Advocate Respondent by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 13.04.2026 Date of Pronouncement 05.06.2026 ORDER PER C.N. PRASAD, J.M. This appeal is filed by the assessee against order of Ld. CIT(A)/NFAC dated 26.08.2025 for the A.Y. 2023-24.

Ld. Counsel for the assessee at the outset submitted that the appeal of the assessee was dismissed by the Ld. CIT(A) for non-prosecution without deciding the issues on merits. Ld. Counsel further submitted that the Ld. CIT(A) denied the adjournment requested and proceeded to dispose of the appeal. Ld. Counsel for the assessee submitted that

in the interest of justice one more opportunity may be given to explain the submissions of the assessee before the Ld. CIT(A).

The Ld. DR has no serious objection in restoring the appeal to the file of the AO.

Considering the rival submissions and perusing the orders of the authorities below, we feel it appropriate to restore this appeal to the file of the Ld. CIT(A) for deciding the issues afresh and in accordance with law after providing adequate opportunity to the assessee.

In the result, the appeal is allowed for statistical purpose.

Order pronounced in the open court on 05.06.2026.

Sd/- Sd/- [RENU JAUHRI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05.06.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Page | 2

SOMIL GARG,UTTARPRADESH vs. ITO WARD-2 2(3), UTTARPRADESH

What did the Tribunal hold?

What were the facts?

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