JASBIR MAAN,GAUTAM NAGAR ,NEW DELHI vs. DCIT,CENTRAL CIRCLE-1,NOIDA, NOIDA

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ITSSA 5780/DEL/2025Status: DisposedITAT Delhi08 January 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, having heard both parties and considering the ex parte order passed by the Ld. CIT(A) due to the assessee's non-appearance and lack of cooperation despite notices, decided to remit the issues back to the file of the Ld. CIT(A) for proper adjudication. The Ld. CIT(A) is directed to pass a reasoned order based on the evidence on record or any additional evidence the assessee may choose to file during the hearing. The Tribunal also clarified that if the assessee fails to cooperate again, the Ld. CIT(A) would be at liberty to pass a reasoned order strictly in accordance with law. The appeals were allowed for statistical purposes. No specific issues were left undecided, but the adjudication of the substantive issues was deferred to the Ld. CIT(A).

What were the facts?

The assessee, Jasbir Maan, has filed five appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against an order dated 21.07.2025 passed by the Commissioner of Income Tax (Appeals)-3, Noida (Ld. CIT(A)). These appeals pertain to Assessment Years 2013-14 to 2017-18 and arise from assessment orders dated 31.12.2018 passed by the DCIT, Central Circle-1, Noida under Section 153A r.w.s 143(3) of the Income-tax Act, 1961. The Ld. Counsel for the assessee sought an adjournment to file a paper book. The Ld. CIT(DR) pointed out that the impugned order of the Ld. CIT(A) was ex parte, as the assessee had failed to appear on multiple hearing dates despite notices.

What were the issues?

1. Whether the ITAT should grant an adjournment to the assessee for filing the paper book, considering the ex parte nature of the Ld. CIT(A)'s order and the assessee's non-appearance before the lower appellate authority. (Question of procedure and mixed law and fact). Assessee's contention: The assessee's counsel sought an adjournment for filing the paper book, which was to be compiled. Revenue's contention: The Ld. CIT(DR) argued that the Ld. CIT(A)'s order was ex parte due to the assessee's non-appearance and lack of cooperation. Therefore, the revenue contended that the matter should be remitted back to the Ld. CIT(A) for a fresh hearing on the issues involved.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: MS. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Manoj Kumar, FCA
For Respondent: Shri Mahesh Kumar, CIT(DR)
Hearing: 08.01.2026Pronounced: 08.01.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER IT(SS)A No.5779 to 5783/Del/2025 [Assessment Years: 2013-14 to 2017-18] Jasbir Maan, DCIT, 216-B, Gautam Nagar, Central Circle-1, New Delhi-110049, Vs 2nd Floor, ARTO Complex, New Delhi. Sector-33, Noida, U.P.- 201301, Noida PAN- AGDPM7606D Assessee Revenue

Assessee by Shri Manoj Kumar, FCA Revenue by Shri Mahesh Kumar, CIT(DR)

Date of Hearing 08.01.2026 Date of Pronouncement 08.01.2026

ORDER PER BENCH: This bunch of five appeals have been preferred by the assessee against the same order dated 21.07.2025 of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2013-14 to 2017-18 respectively, arising out of Assessment order dated 31.12.2018

IT(SS)A- 5779 to 5783/Del/2025 Jasbir Maan under Section 153A r.w.s 143(3) of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-1, Noida (hereinafter referred to as the ‘AO’).

2.

The Ld. Counsel appearing for the assessee sought for an adjournment for filing the Paper Book, which are to be compiled. On the other hand, the Ld. CIT(DR) has drawn our attention to this particular fact that the order passed by the Ld. CIT(A) is admittedly an ex parte order. In fact, page 2 of the said order mentions about different dates that were fixed for hearing only to provide opportunities to the assessee to represent its case before the said authority. However, for some reason or the other, the assessee could not appear and argue the matter before the Ld. CIT(A).

3.

Under these facts and circumstances of this matter, the Ld. CIT(DR) vehemently opposed the submissions of the Ld. AR and submitted that since the impugned order is an ex parte one and no cooperation was made before the Ld. CIT(A), the order requires to be remitted back to the said authority for fresh hearing on the issues involved therein.

4.

Having heard the Ld. Counsels appearing for the parties and considering the order passed by the Ld. CIT(A) dated 21.07.2025 and the dates mentioned therein, despite notices sent to the assessee, none appeared, no co-operation has been made by the assessee before the said authority, we dispose these appeals by remitting the

IT(SS)A- 5779 to 5783/Del/2025 Jasbir Maan issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. CIT(A) is directed to pass a reasoned order as per the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

5.

We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass a reasoned order strictly in accordance with law. Accordingly, the appeals are allowed for statistical purposes.

6.

In the result, all appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 08TH January, 2026

Sd/- Sd/- [BRAJESH KUMAR SINGH] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated- 08.01.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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