ASHWIN SHARMA,BHOPAL vs. DCIT CENTRAL CIRCLE-19, DELHI

ITSSA 1130/DEL/2026Status: DisposedITAT Delhi03 June 2026AY 2014-155 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal considered the submissions of the learned DR and perused the records. It was observed that the facts of the case required thorough examination by the authorities below before the Tribunal could appreciate the controversies. The Tribunal noted that for reasons not specified, the assessee failed to comply with the requirements before the learned CIT(A). In the interest of substantive justice and to facilitate the working out of the factual circumstances, the Tribunal deemed it fit to set aside the impugned order. The case was remanded back to the file of the learned CIT(A) with the expectation that the assessee would file the requisite Form 35 and other necessary documents for adjudication. The Tribunal explicitly left undecided the grounds on merits raised by the assessee.

What were the facts?

The assessee, Ashwin Sharma, filed three appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, for assessment years 2014-15, 2019-20, and 2020-21. The appeals arose from an order dated 30.12.2025, passed by the learned Commissioner of Income Tax (Appeals)-27, New Delhi, under Section 250 of the Income Tax Act, 1961. The assessee did not appear on the last date of hearing. The learned CIT(A) had provided five opportunities for hearing between 10.07.2025 and 22.12.2025. The assessee filed the first appeal online but without the required Form 35, appeal filing challan, and grounds of appeal, leading to the dismissal of the appeal as defective. The assessee's grounds of appeal to the ITAT included grievances about not being provided an opportunity of being heard and also on merits.

What were the issues?

1. Whether the learned CIT(A) erred in dismissing the appeal as defective without providing adequate opportunity to the assessee to rectify the procedural deficiencies, thereby violating principles of natural justice? (Mixed question of law and fact, concerning principles of natural justice and procedural compliance under the Income Tax Act, 1961). Assessee's contentions (as inferred from grounds of appeal): The assessee contended that they were not provided with an adequate opportunity of being heard by the learned CIT(A) and that the dismissal of the appeal as defective was unjust. The assessee also raised grounds on merits, implying a desire for adjudication on the substantive issues. Revenue's contentions: The learned DR argued that the assessment order was passed after the assessee provided responses to the Assessing Officer. The learned DR expressed surprise at the assessee's non-compliance before the learned CIT(A), which led to an ex-parte order. The revenue's stance implicitly supports the CIT(A)'s action of dismissing the appeal due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

ITA Nos. 1130, 1131 & 1132/Del/2026 ASHWIN SHARMA

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1130/Del/2026 Assessment Year: 2014-15 ASHWIN SHARMA, Vs. DCIT, B-67, Orange Platinum Plaza, Central Circle-19, Near Mata Mandir, Bhopal, Room No.104, 1st Floor, E-2, ARA Madhya Pradesh 462001. Centre, Jhandewalan Extension, PAN No. ARZPS3345N New Delhi, Delhi 110055. Appellant Respondent ITA No.1131/Del/2026 Assessment Year: 2019-20 ASHWIN SHARMA, Vs. DCIT, B-67, Orange Platinum Plaza, Central Circle-19, Near Mata Mandir, Bhopal, Room No.104, 1st Floor, E-2, ARA Madhya Pradesh 462001. Centre, Jhandewalan Extension, PAN No. ARZPS3345N New Delhi, Delhi 110055. Appellant Respondent & ITA No.1132/Del/2026 Assessment Year: 2020-21 ASHWIN SHARMA, Vs. DCIT, B-67, Orange Platinum Plaza, Central Circle-19, Near Mata Mandir, Bhopal, Room No.104, 1st Floor, E-2, ARA Madhya Pradesh 462001. Centre, Jhandewalan Extension, PAN No.ARZPS3345N New Delhi, Delhi 110055. Appellant Respondent Assessee by None Revenue by Shri Sharvan Kumar, CIT DR Date of hearing: 03.06.2026 Pronouncement on 03.06.2026

ITA Nos. 1130, 1131 & 1132/Del/2026 ASHWIN SHARMA O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This is a batch of three appeals pertaining to the same assessee and it is proposed to dispose of all these three matters through a single order for the sake of convenience. For this adjudication ITA 1130/Del/2026 pertaining to AY 2014-15 is being taken as the lead case. This appeal arises from order dated 30.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-27, New Delhi.

1.1 On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

1.2 In the lead appeal it is seen that the Ld. CIT(A) give as many as five opportunities of hearing between 10.07.2025 to 22.12.2025. It is mentioned in the impugned order that the assessee had filed the first appeal online but without any Form 35, appeal filing challan and even the grounds of appeal. The assessee was asked to provide the same, which was apparently not done. Thereafter, the Ld. CIT(A) has dismissed the appeal as being defective.

1.2 The assessee has approached the ITAT with grounds which ventilate the grievance of not being provided with any opportunity of being heard and also on grounds of merit. 2

ITA Nos. 1130, 1131 & 1132/Del/2026 ASHWIN SHARMA 2. The Ld. DR took us through the documents available on record and stated that the assessment order has been passed after the assessee provided responses to the queries raised by the Ld. AO. The Ld. DR stated that it was not understood why the assessee did not comply before the Ld. CIT(A), leading to an exparte order.

We have considered the submissions of Ld. DR and have gone through the records before us. It is seen that this is a case where the facts have to be thrashed out by the authorities below and only then can we be in a position to appreciate the controversies. In this case, for some reason, the assessee has been unable to comply before the Ld. CIT(A) and thus, in the interests of substantive justice and also in the interest of working out the factual circumstances in this case, we deem it fit to set aside the impugned order and remand the case back to the file of Ld. CIT(A). It is expected that the assessee would file the Form 35 and other documents required for the Ld. CIT(A) to adjudicate on the issues before him.

The decision in ITA No.1130/Del/2026 shall apply mutatis mutandis to the remaining two appeals also.

ITA Nos. 1130, 1131 & 1132/Del/2026 ASHWIN SHARMA 5. In the result, appeals are allowed for statistical purposes.

Order pronounced in the open court on 03.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 05.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

ITA Nos. 1130, 1131 & 1132/Del/2026 ASHWIN SHARMA

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 03.06.2026 2 Date on which typed draft Tribunal Order is placed before the 04.06.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 05.06.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 05.06.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 05.06.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 05.06.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 05.06.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 05.06.2026 9 Date on which the file goes to the Bench Clerk 05.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

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