S S R S MEM EDU SOCIETY,SOUTH EXTENSION PART II vs. ACIT-ASSESSMENT UNIT, NFAC-DELHI

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ITA 2934/DEL/2025Status: DisposedITAT Delhi04 February 2026AY 2018-19Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant 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 Tribunal found it appropriate to restore the appeal back to the CIT(A) for denovo adjudication after affording a reasonable opportunity of making submissions. The CIT(A) was directed to issue notice to the assessee via email.

What were the facts?

The assessee's appeal was directed against an ex-parte order passed by the CIT(A). The assessee's counsel submitted that the assessee could not appear before the CIT(A) because the notices were never communicated. This non-appearance was not intentional.

What were the issues?

Whether the CIT(A) order was rightly passed ex-parte without proper communication of notices to the assessee.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Hearing: 03/02/2026Pronounced: 03/02/2026

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 04.03.2025, for AY 2018-19.

2. Shri V.K Tulsian, appearing on behalf of the assessee submits that the assessee could not appear before the CIT(A) as the notices were never communicated to the assessee. Non-appearance before the CIT(A) was not intentional as the assessee would not gain anything from non-appearance before the First Appellate Authority. The ld. Counsel prayed for an opportunity to make

2.

Shri Om Prakash, representing the department submitted that the asseseee failed to respond to the multiple notices issued by the CIT(A). However, he raised no serious objection, if the matter is remanded back to the CIT(A) for fresh hearing.

3.

Both sides heard. The present appeal by the assessee is against an ex-parte order of CIT(A). Considering entire facts of the, we deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

4.

The CIT(A) shall issue notice to the assessee on the email id provided in ITBA portal as well as in Form No.36 i.e. cavkt3@gmail.com.

5.

The assessee is directed to respond to notice(s) issued by the CIT(A), without fail.

6.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

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