SMT. RAJESHWARI,DELHI vs. ITO, WARD 60(7), , DELHI

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ITA 1734/DEL/2026Status: DisposedITAT Delhi16 April 2026AY 2020-212 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh adjudication on merits, granting the assessee a reasonable opportunity to make submissions. The CIT(A) was directed to issue notice to the assessee's email address.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-response to notices sent to the provided email address. The assessee requested another opportunity to present their case on merits.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee should be granted another opportunity to present their case on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 16/04/2026Pronounced: 16/04/2026

आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1734/धिल्ली/2026 (धि.ि. 2020-21) ITA No.1734/DEL/2026 (A.Y.2020-21)

Smt. Rajeshwari, W/o. Shri Rajendra Prasad Sharma, 62/2, A Block Mahalaxmi Enclave, Karwal Nagar, Delhi 110094 ...... अपीलार्थी/Appellant PAN: ABHPR-7644-B बिाम Vs. Income Tax Office, Ward-60(7), ..... प्रधििािी/Respondent Vikas Bhawan, Delhi अपीलार्थी द्वारा/Appellant by : Shri Sangam Aggarwal, Chartered Accountant (Through VC) प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुििाई की धिधर्थ/Date of hearing : 16/04/2026 घोषणा की धिधर्थ/Date of pronouncement : 16/04/2026 आिेश/ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 31.12.2025, for Assessment Year 2020-21.

2.

A perusal of the impugned order reveals that three notices were issued to the assessee on the e-mail address provided in Form No. 35. The assessee failed to respond to the said notices and the CIT(A) proceeded to pass the order ex-parte. The ld. Counsel for the assessee submitted that the assessee could not effectively represent the case before the CIT(A) and prayed for one more opportunity to present the case on merits. Considering facts of the case and in the interest of justice, I deem it appropriate to restore appeal to the CIT(A) for afresh adjudication

2 ITA No. 1734/DEL/2026 (A.Y.2020-21) on merits, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

3.

The CIT(A) shall issue notice to the assessee on e-mail address provided in Form 35. The assessee, upon service of such notice shall respond to the same, without fail.

4.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Thursday the 16th day of April, 2026.

Sd/- Sd/- (VIKAS AWASTHY) न्याधयक सिस्य/JUDICIAL MEMBER धिल्ली/Delhi, धििांक/Dated 16/04/2026

NV/- प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलार्थी/The Appellant , 1. प्रधििािी/ The Respondent. 2. 3. The PCIT/CIT(A) धिभागीय प्रधिधिधि, आय.अपी.अधि., दिल्ली /DR, ITAT, धिल्ली 4. गार्ड फाइल/Guard file. 5.

BY ORDER, //True Copy//

(Asstt. Registrar) ITAT, DELHI

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