GAURAV KHURANA,PANIPAT vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

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ITA 1079/DEL/2026Status: DisposedITAT Delhi26 May 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the assessee's plea for a fresh assessment and the revenue's no objection, the matter was remanded back to the Assessing Officer.

What were the facts?

The assessee faced a delay in filing the appeal due to hospitalization for hypertension and diabetes. The CIT(A) made additions on account of unverified expenses, unexplained cash credit, expenditure, and investment due to non-compliance with notices.

What were the issues?

Whether the appeal filed with a delay due to medical reasons should be admitted, and whether the case should be remanded for fresh assessment due to non-compliance before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 68,Section 69C,Section 69,Section 250

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 Appellant: Shri Lakshay Gupta, CA
For Respondent: Ms. Monika Singh, CIT - DR
Hearing: 26.05.2026

ITA No.1079/Del/2026 GAURAV KHURANA, PANIPAT 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.1079/Del/2026 Assessment Year: 2022-23 GAURAV KHURANA, Vs. NATIONAL FACELESS ASSESSMENT Prop. Bright Spinning Mills, CENTRE, Kabri Fatak Par, Kabri Road, New Delhi, Delhi 110002. Panipat, Haryana 132103. PAN No. AIOPK7178D Appellant Respondent Assessee by Shri Lakshay Gupta, CA Revenue by Ms. Monika Singh, CIT - DR Date of hearing: 26.05.2026 Pronouncement on 26.05.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

In this case, the ITAT Registry has reported a delay of 122 days. The assessee has filed a petition seeking condonation of the said delay as under: -

“AFFIDAVIT I, Gaurav Khurana bearing PAN: AIOPK7178D, hereby duly confirm and affirm as under: 1. I, Gaurav Khurana, the deponent is proprietor of M/s Bright Spinning Millsand is solely responsible for looking after the legal compliances in respect of said business entity. 2. That I have been diagnosed hypertension and diabetes for years ago and under the guidance of medical practitioners, have been under regular medication on account of maintaining normal levels of hypertension and diabetes since then.

ITA No.1079/Del/2026 GAURAV KHURANA, PANIPAT 3. That during second half of September, 2025, my blood sugar levels started to accelerate uncontrollably with higher heart rate and blood pressure levels. However, in first half of October, 2025, said continued medical condition forced hospitalization. 4. That due to prevailing medical condition, the deponent was not actively attending office and thereby, was not in a position to co- ordinate with his tax consultant regarding finalizing the appeal to be filed before your good self. Thereby, delay of 115 days in filing of impugned appeal was not a willful delay but was owning to medical condition of the deponent.” 1.1 Considering the reasons given in the said petition the delay is hereby condoned and the appeal is admitted for adjudication.

2.

This appeal arises from order dated 11.07.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-NFAC, Delhi. In this case, while the assessee made some compliance before the Ld. AO but it is seen that before the Ld. CIT(A) there was no compliance to the four notices issued between 11.4.2025 and 4.6.2025. Accordingly, the additions on account of unverified expenses of Rs.35,22,249/-; unexplained cash credit u/s 68 of the Act (Rs.2,35,000/- and Rs.451,28,569/-); addition on account of unexplained expenditure u/s 69C of the Act (Rs. 14,06,16,956/-); addition on account of unexplained investment u/s 69 of the Act (Rs.23,77,319/-); and addition on account of disallowance from depreciation (Rs.3,85,924/- and Rs.1,87,618/-), were partly confirmed at first appellate stage.

2.1 The aggrieved assessee has approached the ITAT with grounds challenging the impugned additions and has also through ground nos. 2,

ITA No.1079/Del/2026 GAURAV KHURANA, PANIPAT 5, 6, 7 & 9 conveyed a prayer for restoring the matter back to the file of Ld. AO so that the assessee can make a presentation of facts.

3.

Before us the Ld. AR stated that due to a communication gap between the tax consultant and the assessee, no compliance could be made before the Ld. CIT(A) and also no desirable level of compliance could be made before the Ld. AO. It was the prayer that the matter may be remanded back to the file of Ld. AO for fresh assessment.

3.1 The ld. DR did not have any objection in case the matter was to be remanded back for fresh assessment.

4.

We have carefully considered the submissions of Ld. AR/DR and have gone through the records before us. Considering the totality of facts and circumstances of this case, we feel that in the interest of substantive justice, this case deserves to be remanded back to the file of Ld. AO for fresh assessment. For this purpose, we set aside the impugned order and thereafter, as mentioned earlier, remit this matter back to the file of Ld. AO who will pass a reasoned order on the basis of the documents or submissions to be made by the assessee.

5.

In the result, appeal is allowed for statistical purposes.

Order pronounced in the open court on 26.05.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER 3

ITA No.1079/Del/2026 GAURAV KHURANA, PANIPAT Dated: 01.06.2026 *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 Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 27.05.2026 2 Date on which typed draft Tribunal Order is placed before the 29.05.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 01.06.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 01.06.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 01.06.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 01.06.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 01.06.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 01.06.2026 9 Date on which the file goes to the Bench Clerk 01.06.2026 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

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