SANDEEP GARG,DELHI vs. INCOME TAX OFFICER, WARD - 35(5), DELHI

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ITA 5820/DEL/2025Status: DisposedITAT Delhi13 January 2026AY 2022-2023Bench: 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 decided to remit the matter back to the Ld. CIT(A) for re-adjudication within 10 months, granting the assessee an opportunity to be heard and present evidence.

What were the facts?

The assessee filed an appeal against an ex parte order dated 12.09.2025 passed by the NFAC for Assessment Year 2022-23. The assessee could not appear for hearings despite notices due to some reasons.

What were the issues?

Whether the appeal should be allowed for statistical purposes given the ex parte nature of the order and the need for a fair hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

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 Pramod Jain, CA &, Shri Mukul Gupta, Adv
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 13.01.2026Pronounced: 13.01.2026

ORDER

PER MADHUMITA ROY, JM:

1.

This appeal has been preferred by the assessee against the order dated 12.09.2025 of the National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)], Delhi pertaining to Assessment Year 2022-23, arising out of Assessment order dated 24.03.2024 passed under Section 143(3) r.w.s. 144B of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’).

ITA No.-5820/Del/2025 Sandeep Garg 2. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the case, particularly the fact that the impugned order being an ex parte one, as the assessee for some reasons, could not appear despite notices being sent to the assessee on several occasions, in order to meet the ends of justice, we are remitting the matter to the file of the Ld. CIT(A) for re-adjudication of the issues raised by the assessee before him within period of 10 months, hence. The Ld. CIT(A) is further directed to grant an opportunity of being heard and to consider the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matter.

3.

We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed and finalize the same order strictly in accordance with law. Accordingly, the appeal is allowed for statistical purposes.

4.

In the result, appeal of the assessee is allowed for statistical purposes without any order as to cost.

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