USHA CHAUDHARY,DELHI vs. INCOME TAX OFFICER, WARD - 60(4), DELHI, NEW DELHI

ITA 6321/DEL/2026Status: DisposedITAT Delhi28 September 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that both the order of the AO and the order of the CIT(A) were passed ex parte. In the interest of justice and fair play, the Tribunal deemed it fit and appropriate to restore the appeal to the file of the AO for denovo adjudication in accordance with the law. The assessee was to be given a reasonable opportunity of being heard and was at liberty to furnish fresh evidence. The assessee was also directed to cooperate with the AO for expeditious disposal of the assessment proceedings without seeking unwarranted adjournments, except in exceptional or bonafide circumstances. The assessee was entitled to file additional evidence. The grounds raised by the assessee were allowed for statistical purposes.

What were the facts?

The assessee, Usha Chaudhary, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, for Assessment Year 2016-17. The appeal arose from an order passed by the National Faceless Appeal Centre (NFAC), Delhi, which upheld an assessment order passed by the Assessing Officer (AO) under Section 147/144 of the Income-tax Act, 1961. Both the AO's order and the NFAC's order were passed ex parte. The assessee was represented by no one, while the Revenue was represented by Shri K. Hauthang, CIT-DR. The hearing concluded on September 24, 2026, and the order was pronounced on September 28, 2026.

What were the issues?

1. Whether the ITAT should restore the appeal to the file of the AO for denovo adjudication, considering that both lower authorities passed ex parte orders. Assessee's contentions: The assessee did not appear before the Tribunal, so no specific contentions were recorded. However, the fact that the lower authorities passed ex parte orders implies a grievance regarding the lack of opportunity to be heard. Revenue's contentions: The Revenue was represented by the CIT-DR, but no specific arguments or reliance on any authorities, circulars, or precedents were recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR

PER SHRI M. BALAGANESH, ACCOUNTANT MEMBER:

1.

The appeal in ITA No. 6321/Del/2026 for AY 2016-17, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 22.04.2026 against the order of assessment passed u/s 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) the Assessing Officer, (hereinafter referred to as ‘ld. AO’).

2.

On perusal of the orders of the lower authorities,

The order continues below.

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