What did the Tribunal hold?

The Tribunal allowed the assessee's appeal for statistical purposes. The case was restored to the CIT(A) to provide a fresh opportunity for hearing and decide the issues on merits.

The assessee's appeal before the CIT(A) was dismissed for non-appearance. The issues involved additions related to cash seized by police and unexplained money transferred to financial entities.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-appearance without adjudicating on the merits of the additions made by the Assessing Officer.

Ashish Alankar, Gautam Buddha… vs DCIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

For Respondent: Ms. Pooja Swaroop, CIT (DR)

Hearing: 14.05.2026Pronounced: 14.05.2026

P a g e | 1 ITA No. 56/Del/2026 Ashish Alankar (AY: 2019-20) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.56/Del/2026 (Assessment Year: 2019-20) Ashish Alankar Vs. DCIT, Central Circle-26 N-1204, Amrapali Zodiac, Room No. 323, 3rd Floor, Gautam Buddha Nagar, Income Tax Building, E-2 Uttar Pradesh – 201301 ARA Centre, Jhandewalan Extension, New Delhi – 110055 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AJZPA0937G Appellant .. Respondent

Appellant by : None Respondent by : Ms. Pooja Swaroop, CIT (DR)

Date of Hearing 14.05.2026 Date of Pronouncement 14.05.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 04.11.2025 of the Ld. Commissioner of Income Tax (Appeals)-31(hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in Appeal No : CIT(A) Delhi-29/10537/2018-19arising out of the assessment order dated 07.05.2021 u/s 143(3) of the Income Tax Act, 1961 (hereinafter

P a g e | 2 ITA No. 56/Del/2026 Ashish Alankar (AY: 2019-20) referred to as ‘the Act’) passed by DCIT, Central Circle-26, New Delhi for AY: 2019-20.

None appeared for the assessee at the time of hearing though notice have been issued. On hearing ld. DR and on perusal of the record we find that the issue involved is addition made in the hands of assessee arising out of cash seized by the police and also on account of unexplained money transferred to the account of the financial entities. However, ld. CIT(A) has dismissed the appeal of assessee for non appearance following the decision of Hon’ble Supreme Court in case of Shri B.N. Bhattacharjee and Another (118 ITR 461) without entering into merits.

Accordingly, we allow the appeal of the assessee for statistical purposes and restore the issue on merits as well as law to the files of ld. CIT(A) to give fresh opportunity of hearing and decide issue afresh.

Order pronounced in the open court on 14.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26.05.2026

P a g e | 3 ITA No. 56/Del/2026 Ashish Alankar (AY: 2019-20) Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

ASHISH ALANKAR,GAUTAM BUDDHA NAGAR vs. DCIT,CC-26, DELHI

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