PANKAJ GUPTA,FARIDABAD vs. ITO WARD 2(1), FARIDABAD
Facts
The assessee filed an appeal against an ex-parte order of the CIT(A) for AY 2012-13. The original assessment was made u/s. 144 r.w.s. 147 of the Income Tax Act,1961, where an addition of Rs.12,78,000/- was made on account of undisclosed sources for cash deposits in the bank.
Held
The assessee explained that his non-appearance before the CIT(A) was due to his father's critical illness. The Tribunal found merit in this explanation and decided to grant the assessee another opportunity.
Key Issues
Whether the assessee was rightly proceeded against ex-parte, and if an opportunity for fresh assessment should be granted.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.310/धिल्ली/2026 (नि.व. 2012-13) ITA No.310/DEL/2026 (A.Y.2012-13) Pankaj Gupta, S/o Kamal Kishore, Gupta House No. 1374, Sector-17, Faridabad, Haryana 121001 ...... अपीलार्थी/Appellant PAN: AATPG-3345-H बिाम Vs. Income Tax Officer, Ward-2(1), ..... प्रनिवादी/Respondent Faridabad, Harayan 121002 अपीलार्थी द्वारा/Appellant by : Shri Pankaj Gupta, Assessee in Person प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुिवाई की निथर्थ/ Date of hearing : 17/02/2026 घोषणा की निथर्थ/ Date of pronouncement : 17/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 27.11.2025, for Assessment Year 2012-13.
A perusal of the assessment order reveals that the Assessing Officer (AO) has made assessment u/s.144 r.w.s. 147 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) as the assessee failed to furnish relevant documents to substantiate source of cash deposited in his Bank account. Thus, the AO made addition of Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. Against the said assessment order dated 06.12.2019, the assessee filed appeal before the CIT(A).
2 ITA No. 310/DEL/2026 (A.Y.2012-13) 3. A perusal of the impugned order shows that despite repeated notices, the assessee remained non-responsive. The assessee, appearing in person explained the reason for non-appearance before the CIT(A) as, at the relevant time his father was suffering from cancer and was critically ill. He was attending to his father, therefore, could not effectively pursue appeal before the First Appellate Authority. The assessee assured that if an opportunity is granted, he would furnish relevant documents to substantiate the source of cash deposits in the bank.
Considering entire facts of the case, I deem it appropriate to restore this appeal back to the AO for denovo assessment, in accordance with law. The AO shall grant reasonable opportunity of making submissions to the assessee and shall consider the documents furnish by the assessee before completing assessment denovo.
In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Tuesday the 17th day of February, 2026.
Sd/- Sd/- (VIKAS AWASTHY) न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली/Delhi, ददिांक/Dated 17/02/2026 NV/-
3 ITA No. 310/DEL/2026 (A.Y.2012-13) प्रतिलिपि अग्रेपििCopy of the Order forwarded to : अपीलार्थी/The Appellant , 1. प्रनिवादी/ The Respondent. 2. 3. The PCIT/CIT(A) ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली 4. गार्ड फाइल/Guard file. 5.
BY ORDER, //True Copy//
(Asstt. Registrar) ITAT, DELHI
