MUKESHKUMAR KANTILAL PATEL,MEHSANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-14, DELHI

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ITA 6421/DEL/2025Status: DisposedITAT Delhi29 January 2026AY 2021-22Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President), SMT. RENU JAUHRI, HON'BLE (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?

Both the AO's and CIT(A)'s orders were found to be ex-parte. In the interest of justice, the Tribunal decided to remand the matter back to the AO for a de novo assessment, allowing the assessee an opportunity to be heard.

What were the facts?

The assessee appealed against an ex-parte order by the CIT(A), which upheld an ex-parte assessment order passed by the AO under section 144 read with section 153C of the Act for AY 2021-22.

What were the issues?

Whether the ex-parte orders passed by the AO and CIT(A) were justified, and if not, what is the appropriate relief?

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 153C

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH, HON’BLE & SMT. RENU JAUHRI, HON’BLE

Hearing: 28.01.2026Pronounced: 28.01.2026

The above captioned appeal is preferred by the assessee against the order dated 20.01.2025, passed by Ld. CIT(A)-26, Delhi u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for A.Y. 2021-22. The assessment was carried out by the Assessing Officer [for short, ‘AO’] u/s 144 r.w.s 153C of the Act, vide order dated 17.01.2024.

Kantilal Patel At the outset, we note that both the orders of Ld. AO as well as Ld. CIT(A) 2. are ex-parte. Accordingly, in the interest of justice, we deem it appropriate to remand the matter to the Ld. AO for de novo assessment after giving opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the Ld. AO.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on 28 -01-2026.

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