AJIT SINGH,DELHI vs. INCOME TAX OFFICER WARD 35(5), DELHI

ITA 2691/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2018-195 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the lower authorities had passed ex-parte orders without providing the assessee an opportunity to be heard. Therefore, the Tribunal restored the issue to the Assessing Officer for a final opportunity to the assessee to substantiate its claims.

What were the facts?

The assessee failed to file a return of income for AY 2018-19, despite data indicating property sale and salary income. The case was reopened under Section 147, and the assessee did not respond to notices, leading to an ex-parte assessment order and subsequent dismissal of the first appeal.

What were the issues?

Whether the appeal was rightly decided ex-parte by the lower authorities without granting an opportunity of being heard to the assessee, and if the matter should be remanded for a fresh hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 250

AI-generated summary — verify with the full judgment below

# **IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B", DELHI**

## **BEFORE SH. S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER**

## ITA No.2691/DEL/2025

Assessment Year: 2018-19

| Ajit Singh | Vs. | Income -Tax Officer | |--------------------------------------------|-----|---------------------| | 944<br>Bhulla<br>Colony | | Ward35 (5) | | Kanjhawala<br>West<br>Delhi<br>-<br>110081 | | Delhi | | PAN: HMKPS4897C | | | | (APPELLANT) | | (RESPONDENT) |

| Appellant by | Sh. Utkarsh Mathur, Adv, | | |---------------|-----------------------------------|--| | | Sh. Ankit Sahni, Adv, | | | Respondent by | Sh. Rajesh Kumar Dhanesta, Sr. DR | |

| Date of hearing: | 26/02/2026 | |------------------------|------------| | Date of Pronouncement: | 13/03/2026 |

#### **ORDER**

## **PER SUDHIR KUMAR, JUDICIAL MEMBER:

**

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC) Delhi [hereinafter referr

The order continues below.

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