SUNEEL GARG,DELHI vs. AO, CIVIC CENTRE,NEW DELHI

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ITA 7570/DEL/2025Status: DisposedITAT Delhi02 April 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to grant one more opportunity to the assessee. The appeal was restored back to the file of the CIT(A) for fresh adjudication on merits after giving the assessee a chance to be heard and file submissions.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-prosecution, as the assessee failed to file submissions despite multiple opportunities. The assessee did not appear before the Tribunal either.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) when the initial appeal was dismissed ex-parte for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Respondent: Ms Ankush Kalra, Sr. DR
Hearing: 30/03/2026Pronounced: 30/03/2026

O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A), in short] dated 22.09.2025 in appeal No. CIT(A), Delhi 17/10053/2020-21 arising out of the order passed u/s 143(3) of the Income-tax Act (hereinafter referred as ‘the Act’) dated 31/12/2019 for Assessment Year 2017-18.

2.

From the perusal of the appellate order, it is observed that the order was passed ex-parte by Ld. CIT(A) for non-prosecution as the assessee has failed to file any submissions with regard to the grounds of appeal taken, therefore, the CIT(A) has confirmed the order of the AO and dismissed the appeal of the assessee.

Suneel Garg vs. AO 3. Before us, non-appeared on behalf of the assessee and on behalf of the Revenue the Ld. Sr. DR vehemently supported the order of the lower authorities.

4.

We have considered the facts of the case and submissions of Ld. Sr. DR. From the perusal of the order of the Ld. CIT(A), it is observed seen that though the Ld. CIT(A) has provided five opportunities, however, assessee did not submit any written submissions/reply. Under these facts and circumstances and in the interest of justice, one more opportunity is provided to the assessee. Accordingly, the appeal of the assessee is restored back to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving a fresh opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before ld. CIT(A) and file all the submisisons in support to the grounds of appeal. With these directions, the appeal of the assessee is allowed for statistical purposes.

5.

In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 30.03.2026.

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