ANJULA GUPTA,AGR vs. DCIT CENTRAL CIRCLE GHAZIABAD, GHAZIABAD

PDF · subscribers
ITSSA 5904/DEL/2025Status: DisposedITAT Delhi18 February 2026AY 2016-20178 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessees' consistent failure to appear before the First Appellate Authority (CIT(A)) and before the Tribunal itself, despite multiple notices and opportunities. The Tribunal observed that the assessees sought adjournments to buy time. However, considering the seriousness of the issues and the high-pitched additions, and to prevent a miscarriage of justice due to the cases not being considered in their proper perspective, the Tribunal decided to remit the issues back to the CIT(A). The CIT(A) is directed to grant the assessees an opportunity of being heard and to consider the existing evidence or any further evidence required. The CIT(A) may also call for a remand report from the Assessing Officer if necessary. The Tribunal imposed a cost of Rs. 5,000/- on each assessee, payable within 15 days to the Prime Minister's Relief Fund, and stipulated that the CIT(A) would proceed with the appeals only upon production of the receipt of cost payment. The Tribunal also clarified that if the assessees do not cooperate with the CIT(A), the authority is at liberty to proceed with the appeals as per law. The appeals were allowed for statistical purposes.

What were the facts?

The appeals by Ghanshyam Gupta and Anjula Gupta (the assessees) are against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and 2012-13 to 2017-18, respectively. These orders were passed under Section 153A read with Section 143(3) of the Income Tax Act, 1961. A search and seizure operation on November 10, 2017, at the premises of the group, including the assessees, led to the seizure of incriminating documents. The cases were centralized to the DCIT, Central Circle, Ghaziabad. Notices under Section 153A were issued, and returns were filed. Despite notices under Sections 143(2) and 142(1) and multiple adjournments, the assessees failed to provide complete compliance, including financials and bank statements for unsecured loans. The Assessing Officer finalized assessments based on available material. The assessees also failed to appear before the CIT(A) despite notices, leading to confirmation of additions. The assessees then filed the present appeals before the ITAT.

What were the issues?

1. Whether the CIT(A) erred in passing ex parte orders against the assessees for Assessment Years 2012-13 to 2018-19 (Ghanshyam Gupta) and 2012-13 to 2017-18 (Anjula Gupta) under Section 153A read with Section 143(3) of the Income Tax Act, 1961, without providing adequate opportunity for representation. Assessee's Contention: The assessees, through their counsel, submitted that they were unable to appear before the CIT(A) and the ITAT due to various reasons, including scarcity of time to compile paper books, engagement of counsel at another ITAT bench, and unavoidable circumstances leading to travel plans. They sought an adjournment of 30 days to compile remaining documents and prepare submissions, and requested that the paper book already submitted be taken on record. They also argued that the issues were not adjudicated by the CIT(A). Revenue's Contention: The revenue was represented by the CIT-DR. The judgment does not record specific arguments made by the revenue regarding the issues raised by the assessees, beyond the fact that the CIT(A) passed ex parte orders due to non-compliance and non-appearance of the assessees.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 132,Section 127,Section 143(2),Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : G : NEW DELHI

Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Respondent: Shri Mahesh Kumar, CIT-DR
Hearing: 28.01.2026Pronounced: 18.02.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER IT(SS)As No.5845 to 5851/Del/2025 Assessment Years : 2012-13 to 2018-19 Ghanshyam Gupta, Vs. DCIT, 46, Old Vijay Nagar Colony, Central Circle, Agra – 282004, Ghaziabad. Uttar Pradesh. PAN: ABCPG4654P IT(SS)As No.5900 to 5905/Del/2025 Assessment Years : 2012-13 to 2017-18 Anjula Gupta, Vs. DCIT, 46, Old Vijay Nagar Colony, Central Circle, Agra – 282004, Ghaziabad Uttar Pradesh. PAN: ABCPG4654P (Appellant) (Respondent) Assessee by : None Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 28.01.2026 Date of Pronouncement : 18.02.2026 ORDER PER BENCH: The bunch of appeals filed by the assessees are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Having regard to the

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 identical issues involved in these matters these are heard analogously and are being disposed of by a common order for the sake of convenience.

2.

A search and seizure operation under Section 132 of the Act was conducted on 10.11.2017 at the premises of the group comprising Shri Rajeshwar Singh Yadav and other group cases. During the search conducted at the residential premises of Shri Ghanshyam Gupta and Smt. Anjula Gupta, at 46, Old Vijay Nagar Colony, Agra, various incriminating documents/materials belonging to the assessees were found and seized. In view of the same, the case in the names of the assessees before us were centralized to DCIT, Central Circle, Ghaziabad by and under order under Section 127 of the Act dated 20.08.2018. Notice under Section 153A of the Act was issued on 29.08.2019 directing filing of return. In compliance whereof the return of income was filed. Notice under Section 143(2) of the Act followed by further notice under Section 142(1) of the Act along with the questionnaire were issued. Since no compliance were made by the assessee, further notice under Section 142(1) was issued on two occasions followed by show cause notice under Section 144 of the Act when one CA appeared and partly replied to the Department. However, a series of documents in regard to the shareholding of the companies and others were not filed including the financials and the bank statements and other documentary evidences in respect of the unsecured loans received by the assessees from corporate and non-corporate parties. The cases were adjourned from time to

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 time. Keeping in view that these were time barring cases and the assessment was required to be completed on the basis of the facts and material available on record, the Ld. AO proceeded with the same and finalized the assessment, on the basis of the partial reply filed by the assessees, upon making addition in the hands of the assessees which were challenged before the First Appellate Authority. Before the First Appellate Authority, in spite of notices having been sent to the assessee, none appeared on their behalf. In the same manner, having no other alternative, the appellate proceeding was finalized against the assessees in the absence of any assistance rendered by the assessees, the addition made in the hands of the assessee stood confirmed. Hence, the instant appeal before us.

3.

Heard the parties and perused the records. It is a fact that before the Ld. CIT(A) no appearance was made by the assessee in spite of notices having been sent to the assessees. Though notices were sent on five occasions, no one appeared on behalf of the assessee and even before us, while filing the synopsis, nothing is forthcoming on the part of the assessee as to why they have failed to appear before the First Appellate Authority. Even though the Ld. Counsel appeared before us, submitted the following, but, no explanation whatsoever is forthcoming as to what prevented the assessees from not representing the case before the First Appellate Authority for days together:-

“Ref: In the appeals related to Ghanshyam Gupta, 46 Old Vijay Nagar Colony, Agra-282004. PAN: ABCPG4654P 1 IT(SS)A: 5845/DEL/2025 A/y 2012-2013 3

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 2. IT(SS)A:5846/DEL/2025 A/y 2013-2014 3. IT(SS)A:5847/DEL/2025 A/y 2014-2015 4. IT(SS)A:5848/DEL/2025 A/y 2015-2016 5. IT(SS)A: 5849/DEL/2025 A/y 2016-2017 6. IT(5S)A:5850/DEL/2025 A/y 2017-2018 7. ITA(SS)5851/DEL/2025 A/y 2018-2019 Date Of Hearing : 28/01/2026 Sub:- Furnishing of Paper Book No-01 (PB-01) Hon'ble Members, It is very humbly submitted as under- 1. That during the course of hearing on 19/01/2026, hon'ble bench directed the appellant to furnish all the documents & paper book as relied on by the appellant in support of the grounds of appeal raised in all the above appeals filed against the orders of the Ld.CIT-A and fixed up the matter for hearing on 28/01/2026. 2. That in view of the directions of the hon'ble bench the appellant is enclosing herewith the set of 10 bunches in spiral binding being the loose papers which were seized from the house of the appellant during search as on 10/11/2017 and are marked as Annexure-A in the PANCHNAMA Drawn on 10/11/2017. All the above 10 bunches are marked as A1 to All. Xerox copies of the loose papers in respect of A-5 could not be submitted as the same was never provided to the appellant even after the application to procurement was made by the appellant before the Dy. Director Investigation (Unit-1) Ghaziabad. 3. That beside the above seized documents which are furnished as Paper Book 1 (PB- 1) in 10 volume starting from A1 to All, the appellant is in the process of compiling other relevant documents also which were furnished before the Ld. AO during assessment proceedings but could not be furnished before the Ld. CIT(A) for want of inappropriate opportunity and also the documents which could not furnish before any of the authority i.e Ld. AO & LD. CIT(A), being an additional evidences to substantiate the illegitimate additions made by the Ld. AO in all the above assessment years. 4. That on account of scarcity of time being granted by the hon'ble bench and also on account of the fact that the Hon'ble ITAT Agra, Bench Agra which is in session for this whole week i.e from 19/01/2026 to 23/01/2026 where the counsels was completely engaged, the counsels was

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 prevented from sorting & compiling the paper book for the purpose of para 3 supra. 5 That all the above appeals are against the search assessment proceedings involving various issues not adjudicated by the Ld. CIT(A), appellant needs at least 30 days time to sort & compile the remaining paper book necessary for abdication of the grounds of appeal raised through the above appeals & thereupon to prepare written submissions. 6. That on account of some unavoidable circumstances, the counsels of the appellant could not able to appear before the hon'ble bench on 28/01/2026, as they shall be in Pune and will not be able to attend the bench through Video conference. To evidence the same copy of Air tickets are enclosed herewith. PRAYER It is very humbly prayed, that the Paper Book 1 submitted by the appellant may kindly be taken on record & appellant may kindly be granted atleast 30 days time to prepare his submission & paper book of remaining documents on which he places his reliance for the adjudication of the grounds of appeal in all the above appeals. Submitted For Ghanshyam Gupta Amit Goyal, Adv. Nitin Goyal, Adv.”

“Before The Hon'ble ITAT Delhi " G" Bench Delhi Ref: In the appeals related to Anjula Gupta, 46 Old Vijay Nagar Colony Agra-282004. PAN: ABPPG1071M 1. IT(SS)A NO 5900/DEL/2025 A/y 2012-13 2. IT(SS)A NO 5901/DEL/2025 A/y 2013-14 3. IT(SS)A NO 5902/DEL/2025 A/y 2014-15 4. IT(SS)A NO 5903/DEL/2025 A/y 2015-16 5. (T(SS)A NO 5904/DEL/2025 A/y 2016-17 6. IT(SS)A NO 5905/DEL/2025 A/y 2017-18

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 Date Of Hearing : 28/01/2026 Hon'ble Members, It is very humbly submitted as under- 1. That during the course of hearing on 19/01/2026, hon'ble bench in the case of Mr. Ghanshyam Gupta husband of the appellant directed the appellant to furnish all the documents & paper book as relied on by the appellant in support of the grounds of appeal raised in all the above appeals filed against the orders of the Ld.CIT-A. 2. That the issues in the above appeals of the appellant Mrs.Anjula Gupta as well as in the appeals of Mr.Ghanshyam Gupta are identical so the same set of documents furnished as Paper Book (PB)-l in the case of may kindly be considered. 3. That beside the above Paper Book -1 (PB-l),the appellant is in the process of compiling other documents also which were furnished before the Ld. AO during assessment proceedings but could not be furnished before the Ld. CIT(A) for want of inappropriate opportunity and also the documents which the appellant could not furnish before any of the authority, being an additional evidences to deny & substantiate the illegitimate additions made by the Ld. AO is all the above assessment years. 4. That on account of scarcity of time being granted by the hon'ble bench and also on account of the fact that the Hon'ble ITAT Agra, Bench Agra which is in session for this whole week i.e from 19/01/2026 to 23/01/2026 where the counsels was complete engaged, the counsels was prevented from sorting & compiling the paper book for the purpose of para 3 supra. 5. That all the above appeals are against the search assessment proceedings involving various issues not adjudicated by the Ld. CIT(A), appellant needs atleast 30 days time to sort & compile the remaining paper book necessary for adjudication of the grounds of appeal raised through the above appeals & thereupon to prepare written submissions. 6. That on account of some unavoidable circumstances, the counsels of the appellant could: not able to appear before the hon'ble bench on 28/01/2026, as they shall be in Pune and will not be able to attend the bench through Video conference. To evidence the same copy of Air tickets are enclosed herewith. PRAYER It s very humbly prayed, that the Paper Book 1 submitted by the appellant may kindly be taken on record & appellant may kindly be granted atleast 6

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 30 days time to prepare his submission & paper book of remaining documents on which he places his reliance for the adjudication of the grounds of appeal in all the above appeals. Submitted For Ghanshyam Gupta Amit Goyal, Adv. Nitin Goyal, Adv”

4.

The matter, no doubt, relates to serious issues and additions are quite high- pitched. In spite of the same, the assessees have not shown interest to get the matter represented before the First Appellate Authority and before us too. Even before us, the assessees sought adjournment on the first occasion. It is quite evident on record that the assessees have sought to buy time before the First Appellate Authority and even before us. Having regard to the seriousness of the matter such stand/conduct of the assessees cannot be appreciated and for this indifferent attitude particularly before the First Appellate Authority this Bench is inclined to impose a cost of Rs.5,000/- in each of the matters against the assessees which is to be deposited within 15 days from the date of passing of this order to the Prime Minister’s Relief Fund. However, keeping in view the fact that the case of the assessees could not be considered in its proper perspective as the same was not represented before the authorities below as required, in our considered opinion, and in order to prevent the miscarriage of justice, the assessees be given a further opportunity to represent their cases before the authorities below. Thus, we remit these issues to the files of the Ld.CIT(A) for

IT(SS)As No.5845 to 5851/Del/2025 IT(SS)As No.5900 to 5905/Del/2025 adjudication of the same upon granting an opportunity of being heard to the assessees and upon taking into consideration the evidences on record or any other evidence which are required to be filed as per the direction to be passed by the Ld.CIT(A) for adjudication of the matter effectively. If required, the CIT(A) will ask for a remand report from the Ld. AO. The Ld. CIT(A) would proceed with the appeals only on production of receipt of payment of costs to be made by the assessee as directed hereinabove. We also make it clear that in the event the assessee do not cooperate with the first appellate authority, the said authority would be at liberty to proceed with the appeals and finalise the same strictly in accordance with the law.

5.

In the result, the appeals of the assessees are allowed for statistical purposes. Order pronounced in the open court on 18.02.2026. Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:18th February, 2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi 8

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →