What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for a fresh decision on merits. The CIT(A) was directed to provide the assessee with an adequate opportunity of being heard.

The assessee's appeal was decided ex-parte by the CIT(A) without a decision on merits. The assessee requested another opportunity to explain bank deposits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without deciding the appeal on merits and whether the assessee should be granted another opportunity to present its case.

Shubhi Steel Pvt Ltd vs ITO | ITAT Delhi 2026

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

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

Hearing: 20.04.2026Pronounced: 05.06.2026

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

ITA No.6995/Del/2025 [Assessment Year: 2017-18] Shubhi Steel Vs. ITO A-638, Shastri Nagar, Ward- 23 (3) New Delhi Delhi PAN No.AAMCS7763D Appellant Respondent Appellant by Sh. Gurjeet Singh, CA Respondent by Sh. Rajesh Kumae Date of Hearing 20.04.2026 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, Delhi dated 03.09.2025 for the A.Y. 2017-18.

Ld. Counsel for the assessee at the outset submitted that appeal was passed by the Ld. CIT(A) exparte without deciding the issues on merits. Ld. Counsel for the assesse submits that one more opportunity may be given to the assessee to explain before the Ld. CIT(A) the deposits made into the bank account.

The Ld. DR has no serious objection in restoring the issue to the file of the Ld. CIT(A).

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

In the result, the appeal filed by the assessee 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

SHUBHI STEEL PVT LTD,DELHI vs. ITO WARD 23(3), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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