MOLHAR SINGH,GURGAON vs. INCOME TAX OFFICER, GURGAON

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ITA 3709/DEL/2026Status: DisposedITAT Delhi24 August 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to grant one final opportunity to the assessee to substantiate its claim. The assessee was directed to appear before the CIT(A) and cooperate in the proceedings.

What were the facts?

The assessee received enhanced compensation of Rs. 8,57,99,040/-. The Assessing Officer completed the assessment under section 147 r.w.s. 144 of the Act, assessing the total income at Rs. 2,81,64,151/-. The assessee's appeal before the NFAC was dismissed ex-parte due to lack of submissions.

What were the issues?

Whether the appeal dismissed ex-parte by the NFAC should be restored to provide the assessee with an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 18/08/2026Pronounced: 18/08

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SH. SUDHIR KUMAR JUDICIAL MEMBER AND SH. MANISH AGARWAL ACCOUNTANT MEMBER ITA No.3709/DEL/2026 Assessment Year: 2020-21 Molhar Singh Vs. Income Tax Officer Vill & Post Nakhrola, Ward 2(4), Gurgaon Manesar Gurgaon -122004 Haryana PAN No. FZKPS7301N (APPELLANT) (RESPONDENT)

Appellant by None Respondent by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 18/08/2026 Date of Pronouncement: 18/08 /2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre Delhi [hereinafter referred to as “Ld. NFAC)”] vide order dated 06-02-2026 pertaining to A.Y. 2020-21, arising out the assessment order dated 30-01- 2025 under section 147 r.w.s. 144 of the Income-tax Act, 1961, (in short ‘the Act’).

2.

The brief facts of the case are that the assessee received the enhance compensation of Rs.8,57,99,040/-. The Assessing Officer completed the assessment under section 147 r.w.s.144 of the Act assessing the total income of Rs.2,81,64,151/-. 3. Aggrieved the order of the ld. AO the assessee preferred the appeal before the Ld. NFAC, who vide his order dated 06-02-2026 dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal. 4. We have heard the Ld. DR and perused the material available on record. It is evident from the order that the appeal was dismissed by exparte because the assessee did not file any submissions before the Ld. NFAC. 5. Since in the instant case the appeal was decided by ex- parte, therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(A) and co-operate in the proceedings. The

grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court 18.08.2026.

Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR BHATNAGGAR Date: 24.08.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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