PANKAJ GUPTA,FARIDABAD vs. ITO WARD 2(1), FARIDABAD

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ITA 310/DEL/2026Status: DisposedITAT Delhi17 February 2026AY 2012-13Bench: SHRI VIKAS AWASTHY (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the assessee was rightly proceeded against ex-parte, and if an opportunity for fresh assessment should be granted.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 17/02/2026Pronounced: 17/02/2026

ORDER

PER VIKAS AWASTHY, JM:

1.

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.

2.

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).

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.

4.

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.

5.

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.

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