JANPAL SINGH,KARNAL, HARYANA vs. INCOME TAX OFFICER - WARD 2, KARNAL, KARNAL

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ITA 7652/DEL/2025Status: DisposedITAT Delhi16 April 2026AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the CIT(A) provided multiple opportunities, but the assessee failed to submit required documents. In the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order of the CIT(A) which confirmed additions made by the AO. The assessee contended that the CIT(A) did not provide reasonable opportunities to be heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee to present their case.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWALShri Janpal Singh,

For Appellant: Ms. Ankush Kalra, Sr. DR
For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 08/04/2026Pronounced: 08/04/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.7652/Del/2025 (ASSESSMENT YEAR: 2010-11) Shri Janpal Singh, Income Tax Officer, S/o Shri Major Singh, VPO Ward-2, Karnal. Danchar, Nissing Distt. Vs. Karnal, Haryana-132001. PAN-BCDPS4434A (Appellant) (Respondent) Ms. Harshita Srinivasan, Adv. Assessee by Department by Ms. Ankush Kalra, Sr. DR Date of Hearing 08/04/2026 Date of Pronouncement 08/04/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short], dated 16.09.2025 in Appeal No. CIT(A), Karnal/10309/2017-18 arising out of the assessment order passed u/s 147/147 of the Income Tax Act, 1961 (the Act, in short) dated 26.12.2017 for Assessment Year 2010-11.

2.

At the outset, from the perusal of the order of Ld. CIT(A), it is observed that the Ld. CIT(A) has passed the impugned orders ex-parte, thereby confirming the additions made by the AO. The assessee in ground of appeal No.5 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.

3.

The Ld. Sr. DR supported the orders of the lower authorities.

2 ITA No.7652/Del/2025 Janpal Singh vs. Income Tax Officer 4. We have considered the facts of the case and on perusal of the order of Ld. CIT(A) it is observed that Ld. CIT(A) has provided more than Twenty opportunities however, assessee failed to submit any written submission/reply except only one submission made on 30.01.2023. In this background CIT(A) proceeded to disposed off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.

5.

Under these facts and circumstances and in the interest of justice, the appeal is restored to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving another opportunity to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A). Accordingly, Ground of appealNo.5 taken by the assessee is allowed for statistical purposes.

6.

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

Order pronounced in the open court on 08.04.2026.

Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 16.04.2026. *PK, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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