OM VASUDEVA INDUSTRIES,DELHI vs. INCOME TAX OFFICER, NEW DELHI

PDF · subscribers
ITA 1158/DEL/2026Status: DisposedITAT Delhi04 June 2026AY 2012-20135 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the orders of the lower authorities were non-speaking and passed ex-parte. In the interest of substantive justice, the quantum assessment order was set aside and remanded for fresh assessment. The penalty was deleted as the quantum was remanded.

What were the facts?

The assessee failed to appear before the AO and CIT(A), leading to ex-parte orders. The AO added undisclosed income based on Form 26AS, and the CIT(A) upheld this, doubting the genuineness of the returned income.

What were the issues?

Whether the ex-parte assessment and penalty orders passed by the lower authorities were justified, and whether the assessee was denied a proper opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 04.06.2026

Heard together (2 matters)

I.T.A No.1157/Del/2026
I.T.A No.1158/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

ITA Nos.1157 & 1158/Del/2026 OM VASUDEVA INDUSTRIES

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A No.1157/Del/2026 Assessment Year: 2012-13 OM VASUDEVA INDUSTRIES, Vs INCOME TAX OFFICER, 301 302 309 IIIrd Floor, Krishna Tower, Ward 43(5), Civic Centre, Plot No.8, Sector 12, Dwarka, New Delhi, Delhi 110002. Delhi 110075. PAN No.AABFO3107D Appellant Respondent & I.T.A No.1158/Del/2026 Assessment Year: 2012-13 OM VASUDEVA INDUSTRIES, Vs INCOME TAX OFFICER, 301 302 309 IIIrd Floor, Krishna Tower, Ward 43(5), Civic Centre, Plot No.8, Sector 12, Dwarka, New Delhi, Delhi 110002. Delhi 110075. PAN No.AABFO3107D Appellant Respondent

Assessee by None Revenue by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 04.06.2026 Pronouncement on 04.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

In these two cases, the case bearing ITA No.1158 is the quantum order and ITA No.1157 is a penalty on that quantum u/s 271(1)(c) of the Income Tax Act, 1961 (hereafter as “the Act”). It is seen that ITA 1158

ITA Nos.1157 & 1158/Del/2026 OM VASUDEVA INDUSTRIES emanates from order dated 09.12.2025, passed by NFAC; and ITA 1157 emanates from order dated 09.12.2025, passed by NFAC.

1.1 On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. It is seen that in the quantum matter (ITA 1158) the Ld. AO passed an ex parte order after adding an amount of Rs.17,66,266/- as undisclosed income. This assessment order was passed in an ex parte manner, since the assessee did not appear before the AO or filed any details thereon. It is seen that even before the Ld. CIT(A) the assessee made a very brief submission, as extracted in para 4 at page 2 of the impugned order, and stated that the Ld. AO should have assessed income on the basis of return of income only. It is seen that the Ld. CIT(A) has doubted the genuineness of the returned income and upheld the action of the Ld. AO. Admittedly, the assessee has not filed any document or evidence in response to the allegation of undisclosed receipts which could be determined from Form 26AS.

1.2 The aggrieved assessee has approached the ITAT by challenging the reopening of the quantum case and also regarding the denial of opportunity. It is seen that in the penalty matter (ITA 1157) the AO’s order is passed in an ex parte manner and even the Ld. CIT(A) has passed a very cryptic order. The assessee is also seen to have made a submission before the Ld. CIT(A) (as recorded in para 4 at page 2 of the impugned

ITA Nos.1157 & 1158/Del/2026 OM VASUDEVA INDUSTRIES order) that the assessee was not conversant with tax procedures and therefore there should be some relief on that account. Needless to say, the Ld. CIT(A) upheld the order of Ld. AO.

1.3 Thus, it is seen that in both the appeals the orders of authorities below are non-speaking and more or less passed in an ex parte manner.

1.4 The assessee has challenged the action of authorities below on the grounds of assumption of jurisdiction as also on merit.

2.

The Ld. DR assisted the Bench in going through the documents filed by the assessee. It was pointed out that in the absence of any document or even a valid Income tax return it was not possible for either of the authorities below to appreciate the facts of the case.

3.

We have considered the submissions of Ld. DR and have also gone through the records before us. It is felt that the assessee is being penalized for non-compliance before the Ld.AO and in sufficient presentation of facts before either of the authorities below. Accordingly, in the interests of substantive justice, we deem it fit to set aside the impugned quantum order [ITA 1158] and remand this matter back to the file of Ld. AO for fresh assessment. The assessee would do well to make a presentation of facts before the Ld. AO and the Ld. AO would consider the same after affording an opportunity of being heard.

ITA Nos.1157 & 1158/Del/2026 OM VASUDEVA INDUSTRIES 3.1 Regarding the penalty matter, since the quantum has been remanded back to the file of Ld. AO, hence, the penalty stands deleted. However, the Ld. AO would be at liberty to reinitiate the penalty proceedings in case it is legally necessary to do so.

4.

Accordingly, ITA 1158 is allowed for statistical purposes, having been remanded back. ITA 1157 is allowed with the deletion of the penalty.

Order pronounced in the open court on 04.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

ITA Nos.1157 & 1158/Del/2026 OM VASUDEVA INDUSTRIES

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 08.06.2026 2 Date on which typed draft Tribunal Order is placed before the Dictation 09.06.2026 Member 3 Date on which typed draft Tribunal Order is placed before the other Member 09.06.2026 (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 09.06.2026 5 Date on which the fair Tribunal Order is placed before the Dictating Member 09.06.2026 for sign 6 Date on which the fair Order is placed before the other Member for sign (in 09.06.2026 the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S for uploading 09.06.2026 on ITAT website 8 Date of uploading, if not, reason for not uploading 09.06.2026 9 Date on which the file goes to the Bench Clerk 09.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →