AMIT KUMAR GUPTA,DELHI vs. ACIT, CENTRAL CIRCLE-25, NEW DELHI

ITA 6146/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2017-18Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without providing a fair opportunity of hearing to the assessee and without considering the written submissions and paper book. Therefore, the order of the CIT(A) was set aside.

What were the facts?

Appeals were filed against orders of CIT(A) which dismissed the assessee's appeals against additions made by AO under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The AO made additions on account of unexplained cash transactions, receipts, and payments. A search and seizure operation under Section 132 was also conducted.

What were the issues?

Whether the CIT(A) erred by passing an ex-parte order without providing adequate opportunity of hearing to the assessee and by not considering the submissions and evidence.

Which sections of the Income-tax Act were involved?

Section 139,Section 143(1),Section 132,Section 127,Section 153A,Section 143(3),Section 143(2),Section 142(1),Section 69A,Section 69C,Section 153D,Section 119,Section 234B

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Sachin Kumar, CA &, Shri Achin Garg, Adv
For Respondent: Shri Mahesh Kumar, CIT-DR
Pronounced: 09.03.2026

PER VIMAL KUMAR, JM: The appeals filed by the Assessee are against orders dated 22.09.2025 of the Learned Commissioner of Income Tax (Appeals)-29, New Delhi, [hereinafter referred to as ‘the Ld. CIT(A)’]

The order continues below.

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