What did the Tribunal hold?

The Tribunal set aside the impugned order of the CIT(A) and restored the matter to the Assessing Officer for fresh adjudication. The Assessing Officer is directed to provide a reasonable opportunity of hearing to the assessee.

The assessee did not appear before the lower authorities, and consequently, the appeal was decided ex parte. The Tribunal noted that the issues involved had not been properly examined on merits.

What were the issues?

Whether the appeal should be remanded for fresh adjudication due to the assessee's non-appearance and lack of proper examination of merits by the lower authorities.

Avnish Juneja, Doiwala vs ITO | ITAT Dehradun 2026

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

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Respondent: Shri Mohan Lal Joshi, Sr. DR (VC)

Hearing: 23.06.2026

ITA No.200/DDN/2026 AVNISH JUNEJA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.200/DDN/2026 Assessment Year: 2019-20 AVNISH JUNEJA, Vs. INCOME TAX OFFICER, 786, Ward No.07, Prem Nagar Bazar, Ward 26(1), Dehradun, Mill Road, Doiwala, Uttarakhand 248001. Dehradun, Uttarakhand 248140. PAN No. AJZPJ2350A Appellant Respondent Assessee by None Revenue by Shri Mohan Lal Joshi, Sr. DR (VC) Date of hearing: 23.06.2026 Pronouncement on 25.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 11.04.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-NFAC, Delhi for AY 2019-20.

1.1 On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. The Ld. DR supported and relied on the orders of the authorities below. The Ld. DR pointed out that the assessee had not appeared before either of the authorities below. However, he left it to the Bench to decide whether this matter needed to be remanded back to the file of Ld. AO/CIT(A) for fresh adjudication in accordance with law 1

ITA No.200/DDN/2026 AVNISH JUNEJA after affording adequate opportunity of being heard to the assessee. Therefore, the appeal is proceeded with and disposed of ex parte qua the assessee after hearing the Ld. DR and perusing the material available on record.

Having regard to the facts and circumstances of the case and in the interest of substantive justice, we are of the considered view that the matter requires fresh adjudication at the level of the Ld. AO. On perusal of the assessment order as well as the impugned appellate order, we find that the issues involved in the appeal have not been properly examined on merits. Accordingly, the impugned order of the Ld. CIT(A) is set aside and the matter is restored back to the file of AO for fresh adjudication. The AO shall provide reasonable and effective opportunity of hearing to the assessee and thereafter pass a speaking order in accordance with law.

In the result, appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 25.06.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25.06.2026 *Kavita Arora, Sr. P.S

ITA No.200/DDN/2026 AVNISH JUNEJA Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

AVNISH JUNEJA,DOIWALA vs. ITO, DEHRADUN

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