CHANDER MOHAN,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KARNAL, HARYANA

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ITA 7142/DEL/2026Status: DisposedITAT Delhi07 October 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 182 days in filing the appeals, citing the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others. Regarding the substantive issue, the Tribunal acknowledged that the CIT(A) had proceeded ex-parte. The Tribunal reasoned that given the ex-parte nature of the lower appellate proceedings, a possibility of communication gaps between the taxpayer and their counsel, particularly in the context of the newly introduced faceless hearing system, could not be entirely ruled out. In the larger interest of justice, the Tribunal deemed it appropriate to restore the appeals back to the CIT(A)/NFAC for fresh adjudication. The assessee was granted three effective opportunities to present its case, with the understanding that it would plead and prove its case at its own risk and responsibility. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Chander Mohan, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, for assessment years 2019-20 and 2020-21. These appeals challenged orders passed by the Commissioner of Income Tax (Appeals)-3, Gurgaon (CIT(A)), which were issued under Section 147 read with Section 144 of the Income Tax Act, 1961. The appeals arose from proceedings initiated by the Assessing Officer. The ITAT noted a delay of 182 days in filing the appeals, which it condoned. A key fact was that the CIT(A) had proceeded ex-parte against the assessee in its lower appellate order, thereby affirming the Assessing Officer's disallowances and additions.

What were the issues?

1. Whether the ITAT should condone the delay of 182 days in filing the appeals, considering the precedent set in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)? 2. Whether the CIT(A)'s ex-parte order, affirming the Assessing Officer's additions, is sustainable when the assessee claims communication gaps, potentially due to the newly introduced faceless hearing system? Assessee's Contentions: The assessee sought condonation of delay, relying on the Supreme Court's decision in Mst. Katiji & Others. The assessee also implicitly argued that the ex-parte order by the CIT(A) was unjust, suggesting that communication issues in the faceless assessment regime might have prevented proper representation. Revenue's Contentions: The learned Senior Departmental Representative (DR) argued in support of the CIT(A)'s findings, stating that the assessee had not filed any explanation or evidence to support its case. Therefore, the revenue contended that the assessee's appeal deserved to be dismissed.

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 SATBEER SINGH GODARA

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: SMC BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos. 7141 & 7142/DEL/2026 (िनधा�रण वष�/Assessment Years: 2019-20 & 2020-21) CHANDER MOHAN DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL H.N. 8, JAMMU COLONY, CIRCLE, KARNAL YAMUNANAGAR H.O, JAGADHRI, YAMUNA NAGAR, 135001, Vs. AAYAKAR BHAWAN, SECTOR HARYANA 12 PART 2, KARNAL, 132001, HARYANA अपीलाथ� / Appellant ��थ� / Respondent

PAN of Assessee: AMEPM5290N

अपीलाथ� �ारा/Appellant represented by: Sh. Dhruv Goel, CA (VC) ��थ� �ारा/Respondent represented by: Sh. Manoj Kumar, Sr. DR सुनवाई की तारीख / Date of conclusion of hearing: 03-Sep-2026 घोषणा की तारीख / Date of pronouncement: 03-Sep-2026 आदेश / ORDER PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER: These two assessee’s appeals for assessment years 2019-20 & 2020- 21, arises against the Commissioner of Income Tax (Appeals)-3, Gurgaon [in short, the “CIT(A)”], DIN and order nos. DIN: ITBA/APL/M/250/2025- 26/1081849979(1) and ITBA/AST/S/147/2023-24/1063456066(1) dated 10.10.2025 involving proceedings u/s 147 rws 144 of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused

ITA 7141& 7142/DEL/2026 CHANDER MOHAN

2.

For the reasons stated in the assesses’s condonation averments, delay of 182 days in filing of instant appeal is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

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

4.

Learned DR vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case and therefore, his instant appeal deserves to be dismissed.

5.

I have given my thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out.

6.

Faced with this situation, I deem it appropriate, in the larger interest of justice, to restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

ITA 7141& 7142/DEL/2026 CHANDER MOHAN

7.

These assessee’s two appeals are allowed for statistical purposes. Order pronounced in the open court on 03.09.2026.

Sd/- SATBEER SINGH GODARA JUDICIAL MEMBER Delhi Dated: 07.10.2026 Priti Yadav, Sr. PS* Copy to: CHANDER MOHAN H.N. 8, JAMMU COLONY, 1 YAMUNANAGAR H.O, JAGADHRI, YAMUNA NAGAR, 135001, HARYANA, YAMUNANAGAR-135001, HARYANA DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KARNAL 2 AAYAKAR BHAWAN, SECTOR 12 PART 2, KARNAL, 132001, HARYANA KARNAL-132001, HARYANA 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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