AMIT YADAV,DELHI vs. ITO, NEW DELHI

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ITA 1451/DEL/2024Status: DisposedITAT Delhi29 January 2026AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the appeal back to the CIT(A) to decide the appeal afresh after providing reasonable opportunities to the assessee.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) due to non-compliance. The assessee's counsel requested one more opportunity to make due compliance.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing adequate opportunity to the assessee, and if the appeal should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Bhimanshu Kansal, Adv
For Respondent: Shri Khitesh Gupta, Sr. DR
Hearing: 27/11/2025Pronounced: 29/01/2026

O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the assessee against order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 01.02.2024 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2012-13 arising out of the assessment order passed u/s 143(3) r.w.s 147 of the Act dated 26.12.2019.

2.

At the outset, it is seen that Ld. CIT(A) has passed the ex-parte order as the assessee has not made any compliance despite of several opportunities given to the assessee. Before us, Ld. AR for the assessee submits that if one more opportunity is provided, due compliance will be made before the Ld. CIT(A) and all the necessary details will be submitted along with evidences.

Amit Yadav vs. ITO 3. In view of these facts, we set aside the order of the Ld. CIT(A) and remand back the present appeal to the file of Ld. CIT(A) to decide the appeal of the assessee afresh after providing reasonable opportunities to the assessee. Accordingly, the appeal of the assessee is partly allowed for statistical purposes.

4.

In the result, the appeal of the Assessee is partly allowed. Order pronounced in the open court on 29. 01. 2026.

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