AMARDEEP SINGH,HISAR vs. INCOME TAX OFFICER, AAYAKAR BHAWAN,

ITA 7383/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the CIT(A) had proceeded ex-parte against the assessee, there was a possibility of communication gaps between the taxpayer, auditor, and arguing counsel. In the larger interest of justice, the Tribunal decided to restore the appeal back to the CIT(A) for fresh adjudication. The assessee would be given three effective opportunities to plead and prove its case at its own risk and responsibility. The Tribunal did not decide the merits of the additions or disallowances made by the Assessing Officer or affirmed by the CIT(A). The ratio decidendi is that in cases where an ex-parte order is passed by the lower appellate authority due to potential communication issues, the appellate tribunal may restore the matter for fresh adjudication in the interest of natural justice.

What were the facts?

The appeal is filed by the assessee, Amardeep Singh, against the order of the Commissioner of Income Tax (Appeals)-31, New Delhi, dated 13.03.2026, concerning assessment year 2018-19. The proceedings were initiated under section 147 of the Income-tax Act, 1961. The assessee did not appear before the Tribunal. The CIT(A) had also proceeded ex-parte against the assessee, affirming the Assessing Officer's disallowances and additions. The dispute pertains to the assessment for the year 2018-19.

What were the issues?

1. Whether the CIT(A) was justified in proceeding ex-parte against the assessee, thereby affirming the Assessing Officer's additions and disallowances under section 147 of the Income-tax Act, 1961, when there was a possibility of communication gaps? Assessee's contentions: Not recorded as the assessee did not appear. Revenue's contentions: The learned Sr. DR argued in support of the CIT(A)'s finding, stating that the assessee had not filed any explanation or evidence to support its 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: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-31 (for short, “CIT(A)”), New Delhi’s order dated 13.03.2026, passed in order no. 10689/2019-20, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. Amardeep Singh

2.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has proceeded ex- parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

3.

The Revenue during the course of hearing vehementl

The order continues below.

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