SUDHIR AGRAWAL,ROORKEE vs. INCOME TAX OFFICER, ROORKEE

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ITA 98/DDN/2026Status: DisposedITAT Dehradun22 April 2026AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee deserved another chance to present facts before the authorities. Consequently, the impugned order was set aside and the matter was remanded for fresh assessment.

What were the facts?

The assessee could not present facts before the AO and CIT(A) due to lack of proper guidance, resulting in ex parte orders. The assessee requested another opportunity to present their case.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the lower authorities due to lack of proper guidance.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI YOGESH KUMAR US & SHRI SANJAY AWASTHI

For Appellant: Shri Anil Jain, Advocate
For Respondent: Shri Akash Barnwal, Sr. DR
Hearing: 22.04.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”) dated 05.01.2026, passed by Ld. CIT(A)-NFAC.

2.

The Ld. AR for the assessee pleaded that due to lack of proper guidance the assessee could not present the facts before the Ld. CIT(A). It was also brought to our notice that the assessee could not appear before the Ld. AO for these very same reasons and therefore at that stage also an ex parte order has been passed. It was requested that the

ITA No. 98/DDN/2026 SUDHIR AGRAWAL, ROORKEE

assessee may be given one more chance to present the facts before the authorities below.

2.1 The Ld. DR relied on the orders of the authorities below.

3.

We have carefully considered the facts of the case and have also gone through the records before us. We feel that the assessee deserves another chance to present the facts before the authorities below and accordingly, we set aside the impugned order and remand this matter back to the file of Ld. AO for fresh assessment.

4.

In the result, appeal is allowed for statistical purposes.

Order pronounced in the open court on 22.04.2026

Sd/- Sd/- (YOGESH KUMAR US) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22.04.2026 *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

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