What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter for fresh adjudication. The CIT(A) was directed to provide the assessee with an adequate opportunity of hearing.

The assessee's appeal before the NFAC was decided ex-parte without the assessee's effective representation. The ITAT noted that the principles of natural justice were not followed.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated the principles of natural justice and the assessee's right to be heard.

Dilip Amichand Mehta vs ACIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE BEENA PILLAI & HON’BLE JAGADISH

Pronounced: 22/06/2026

आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal filed by assessee is directed against the order passed by NFAC, Delhi, [hereinafter referred to as “Ld.CIT(A)”] dated 17/12/2025, for A.Y. 2010-11.

None appeared on behalf of the assessee. However, on perusal of the record, it is observed that the impugned order passed by the Ld.

ITA 310/MUM/2026 DILIP AMICHAND MEHTA

CIT(A) is an ex-parte order. The appeal appears to have been disposed of without the benefit of effective representation from the assessee.

The Ld. DR relied upon the orders of the lower authorities.

We have perused the material available on record in light of the submissions of the Ld. DR.

We find that the impugned order has been passed ex-parte by the Ld. CIT(A). Considering the principles of natural justice and in order to afford the assessee a reasonable opportunity to substantiate its case, we deem it fit and proper to set aside the impugned order and restore the matter to the file of the Ld. CIT(A) for fresh adjudication. The Ld. CIT(A) shall decide the appeal afresh after providing adequate opportunity of hearing to the assessee and after considering such material and evidences as may be placed on record. The assessee is also directed to cooperate in the appellate proceedings and not seek unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 22/06/2026.

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai Dated: 22/06/2026 SC, Sr. P.S.

ITA 310/MUM/2026 DILIP AMICHAND MEHTA

Copy to:

DILIP AMICHAND MEHTA , 16/17/18, SONAL APPARTMENT LBS 1 ROAD GHATKOPAR (WEST), MUMBAI-400086, MAHARASHTRA

ACIT CIRCLE 27(1), VASHI RAILWAY STATION COMMERCIAL 2 COMPLEX VASI, NAVI MUMBAI-400703, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

DILIP AMICHAND MEHTA ,MUMBAI vs. ACIT CIRCLE 27(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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