SATENDER TYAGI C/O B K KAPUR & COMPANY,GHAZIABAD vs. ACIT, MEERUT, MEERUT

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ITA 5832/DEL/2025Status: DisposedITAT Delhi16 January 2026AY 2019-20Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (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 acknowledged that the assessee could not appear before the First Appellate Authority, potentially due to reasons beyond their control. To ensure a fair hearing and prevent miscarriage of justice, the Tribunal decided to remit the matters back to the First Appellate Authority.

What were the facts?

The appeals were preferred by the assessee against separate orders passed by the Ld. CIT(Appeals). The assessee did not appear before the Ld. First Appellate Authority despite issuance of notices, leading to ex-parte orders. The appeals were consolidated for a single hearing.

What were the issues?

Whether the assessee should be granted an opportunity to be heard before the First Appellate Authority after ex-parte orders were passed due to non-appearance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Shri Madhav Kapur, Adv
Hearing: 14.01.2026Pronounced: 16.01.2026

Sl. No./ITA/ Order appealed against AO’s order(s) No./assessment year 1.

CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: DCIT, CC, Ghaziabad (A.Y. 2012-13) ITBA/APL/ M/250/2025-26/ 1078829615(1) Order dt. 23.10.2019 2.

CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: DCIT, CC, Meerut Order (A.Y. 2014-15) ITBA/APL/ M/250/2025-26/ 1078829544(1) dt. 29.09.2021 3.

CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: DCIT, CC, Meerut Order (A.Y. 2015-16) ITBA/APL/ M/250/2025-26/ 1078829394(1) dt. 29.09.2021 4.

CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: DCIT, CC, Meerut Order (A.Y. 2019-20) ITBA/APL/ M/250/2025-26/ 1078829467(1) dt. 29.09.2021 All these matters were taken up together for hearing and are being disposed of by a single composite order for the sake of convenience.

2.

Having heard the Learned Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, particularly the orders passed by the Learned First Appellate Authority, impugned before us, being ex parte, as the assessee for some reason or the other could not appear despite issuance of notices for hearing, in order to afford an opportunity to the assessee to represent his case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit these matters back to the file of the Learned First Appellate Authority for decision afresh with a direction to adjudicate the matters upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matters. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matters and finalize the same strictly in accordance with law. We order accordingly.

3.

In the result, assessee’s appeals 5830, 5831 & 5832/Del/2025 are allowed for statistical purposes.

Order pronounced in open court on 16.01.2026.

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