UREKHA BATRA,NEW DELHI vs. ACIT CIR 59-1, NEW DELHI

ITA 1384/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal decided to grant the assessee an opportunity to contest the assessment on merits. The reasoning was based on the assessee's submissions, supported by affidavits, that she is a 61-year-old lady suffering from cancer and had not received communications from the tax authorities. It was also noted that her counsel had not informed her of the proceedings. Considering these circumstances and the fact that the assessee is a woman, the Tribunal deemed it appropriate to allow her to present her case. Consequently, the impugned orders were set aside, and the issues were restored to the file of the Assessing Officer (AO) for a fresh opportunity of hearing and a de novo assessment. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Urekha Batra, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against an order dated 16.01.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose from an assessment order dated 26.12.2019 passed by the ACIT, Circle-59(1), Delhi, under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2017-18. The assessee had not appeared before the lower tax authorities. The appeal was heard on 23.09.2026 and pronounced on the same date.

What were the issues?

1. Whether the assessee should be granted an opportunity to contest the assessment on merits, considering her failure to appear before the lower authorities? (Question of mixed law and fact, concerning principles of natural justice and procedural fairness). Assessee's Contention: The assessee's counsel relied on affidavits stating that the assessee, a 61-year-old lady suffering from cancer, did not receive communications. It was submitted that her counsel had provided her email and phone number on the income tax portal, but the assessee was not informed by her counsel. The assessee sought an opportunity to present her case on merits. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, the revenue was represented by a Senior Departmental Representative.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Pronounced: 23.09.2026

PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:

This appeal is preferred by the assessee against the order dated 16.01.2026 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1084871181(1) arising out of the assessment 1

ITA 1384/DEL/2026 UREKHA BATRA

order dated 26.12.2019 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Circle-59(1), De

The order continues below.

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