GEETA GOGNA,DELHI vs. DCIT 16 (1), NEW DELHI

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ITA 8827/DEL/2025Status: HeardITAT Delhi27 April 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) order was passed in violation of natural justice principles. Therefore, the matter was remanded back to the CIT(A) for a fresh decision on merits after hearing the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without providing an opportunity of being heard. The CIT(A) also failed to decide all grounds of appeal on merits.

What were the issues?

Whether the CIT(A) order passed ex-parte without hearing the assessee and without deciding all grounds on merits is valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S & SHRI SANJAY AWASTHI

Hearing: 21.04.2026Pronounced: 27.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH: “A” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.8827/DEL/2025( A.Y 2014-15) Ms. Geeta Gogna Vs DCIT 3222/30, Beadon Pura, Karol Circle 16(1), Bagh, New Delhi New Delhi PAN: AHLPG7686C (RESPONDENT) (APPLICANT) Appellant by Sh. Vinod Gupta, CA Respondent by Sh. Jitender Singh, CIT DR

Date of Hearing 21.04.2026 Date of Pronouncement 27.04.2026

ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of

Principal Commissioner of Income-tax (Appeals)-31, New Delhi, dated

09/10/2025 pertaining to the Assessment Year 2014-15.

2.

Brief facts of the case are that, an assessment order came to be

passed on 28/12/2017 under Section 143(3)/153C of the Income Tax

Act, 1961 (‘Act’ for short) by making certain additions. Aggrieved by

the assessment order dated 28/12/2017, Assessee preferred an

Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated

09/10/2025, dismissed the Appeal filed by the Assessee. Aggrieved by

the order of the Ld. CIT(A), Assessee preferred the present Appeal.

3.

The Ld. Counsel for the Assessee vehemently submitted that the

Ld. CIT(A) has provided no opportunity of being heard to the Assessee

and in violation of principals of natural justice, dismissed the appeal

of the Assessee.

4.

Per contra, the Ld. Ld. Departmental Representative relying on

the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

5.

We have heard both the parties and perused the material

available on record. It can be seen from the order of the Ld. CIT(A),

the impugned order has been passed ex-parte without hearing the

Assessee. It is further observed that while deciding the Appeals, the

Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on

its merits. Considering the facts that the Assessee has not

participated in the first Appellate proceedings, in the interest of

justice, we remand the matter to the file of the Ld. CIT(A) with a

direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in

accordance with law after providing opportunity of being heard to the

Assessee.

6.

In the result, the Appeal of the Assessee is partly allowed for

statistical purpose.

Order pronounced in the Open Court on this 27th Day of April, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 27/04/2026 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

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