OMPRAKASH GOSHWAMI,GHAZIABAD vs. ITO WARD 2(2)(1), GHAZIABAD

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ITA 937/DEL/2026Status: DisposedITAT Delhi20 May 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned orders and remanded the quantum matter to the CIT(A) for fresh adjudication. The penalty appeal was allowed as a consequence, with liberty to revive it if additions are made.

What were the facts?

The assessee failed to substantively comply with notices for hearings before the authorities below due to a communication gap with their tax consultant. The assessee requested one more chance to present their case.

What were the issues?

Whether the assessee should be granted another opportunity to present their case due to non-compliance, and the consequential impact on the penalty.

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 CHALLA NAGENDRA PRASAD & SHRI SANJAY AWASTHI

For Appellant: Shri Akhilesh Kumar, Adv & Shri Govind Agarwal, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 12.05.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This is a batch of two appeals of the same assessee. ITA No.937 pertains to the quantum matter while ITA 938 pertains to a penalty u/s 271(1)(c) of the Income Tax Act, 1961 (hereafter as “the Act”). These two matters are interconnected, hence, they are being disposed of through a single order.

2.

It is seen that the impugned orders in both the appeals are more or less ex parte in nature since the assessee did not substantively comply with the terms of the notices for hearing. 1

ITA Nos.937 & 938/Del/2026 OM PRAKASH GOSHWAMI, GHAZIABAD 2.1 Right at the outset, the Ld. AR prayed for one more chance to present the facts before the authorities below. It was stated that due to a communication gap between the assessee and his tax consultant, substantial compliance could not be made before the authorities below. The Ld. AR regretted such non-compliance and undertook to make full compliance in case the matter was to be remanded back.

2.2 The Ld. DR did not have any objection in case the matters were to be remanded back. 3. We have considered the submissions of Ld. AR/DR and have gone through the records before us. Considering the totality of facts and circumstances of these cases, we deem it fit, in the interests of justice, to set aside the impugned orders in both the appeals and thereafter remand the quantum matter to the file of Ld. CIT(A) for fresh adjudication. As a result of this setting aside of the impugned quantum order the penalty in ITA No.938 gets deleted but the Ld. CIT(A) would be at liberty to revive the same appropriately in case there is some addition to the returned income after his adjudication. 4. In the result, ITA No.937 is partly allowed for statistical purposes whereas ITA No.938 is allowed for statistical purposes.

ITA Nos.937 & 938/Del/2026 OM PRAKASH GOSHWAMI, GHAZIABAD Order pronounced in the open court on 20.05.2026

Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20.05.2026 *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 14.05.2026 2 Date on which typed draft Tribunal Order is placed before the 15.05.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 20.05.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 20.05.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 20.05.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 20.05.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 20.05.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 20.05.2026 9 Date on which the file goes to the Bench Clerk 20.05.2026 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 3

ITA Nos.937 & 938/Del/2026 OM PRAKASH GOSHWAMI, GHAZIABAD

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