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Facts
The assessee filed appeals against orders of the Ld. Commissioner of Income Tax (Appeals) for Assessment Years 2014-15 to 2019-20. The assessee contended that the Ld. CIT(A) passed exparte orders without providing adequate opportunity to file submissions. A moratorium was declared on the assessee under the Insolvency & Bankruptcy Code.
Held
The Tribunal noted that similar appeals for other assessment years were restored to the Ld. CIT(A) by a coordinate bench due to exparte disposal. Since the facts and circumstances are identical, the Tribunal restored all these appeals to the Ld. CIT(A) for a decision on merits after providing adequate opportunity.
Key Issues
Whether the Ld. CIT(A) erred in passing exparte orders without providing adequate opportunity to the assessee to file submissions.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI
Before: SHRI C.N. PRASAD & SHRI BRAJESH KUMAR
ORDER PER C.N. PRASAD, JM, These appeals are filed by the Assessee against different orders of the Ld.Commissioner of Income Tax (Appeals)-27, Delhi for the A.Y. 2014-15 to 2019-20. 2. In all these appeals the assessee agitated that the Ld. CIT(A) erred in passing exparte order without considering or providing adequate opportunity to the assessee to file submissions.
At the time of hearing the Ld. Counsel for the assessee also submitted that National Company Law Tribunal passed order u/s.95(1) of the Insolvency & Bankruptcy Code, 2016 declaring moratorium on the assessee who is the respondent in the matter before the NCLT. A copy of the order is placed on record.
Heard rival submissions, perused the orders of the authorities below. We find that identical appeals of the assessee for the A.Y. 2020-21, 2021-22 and 2023-24 in 4986 and 4987/Del/2025 were disposed of by the coordinate Bench by order dated 01.12.2025 wherein appeals filed by the assessee were restored to the file of the Ld. CIT(A) for the reason that all the appeals are disposed of exparte by Ld. CIT(A). Therefore, since facts and circumstances are identical, in the interest of justice, we restore all these appeals to the file of the Ld. CIT(A) who shall decide the issues on merits after providing adequate opportunity of being heard to the assessee.
In the result, all the appeals are allowed for statistical purposes. Order pronounced in the open court on 28.01.2026.
SD/- SD/- [BRAJESH KUMAR] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.01.2026 NEHA , Sr.P.S.*