VIKAS KUMAR TANDAWAL,GHAZIABAD vs. ITO, GHAZIABAD

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ITA 3730/DEL/2025Status: DisposedITAT Delhi29 December 2025AY 2012-2023Bench: SH. YOGESH KUMAR U.S., JUDICIAL MEMBER & SH. NAVEEN CHANDRA (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) decided the appeal ex-parte without hearing the assessee and did not decide all grounds on merit. Therefore, the matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal. The CIT(A) had passed the order ex-parte as the assessee did not appear despite opportunities. An addition of Rs. 20,52,000/- was made by the Assessing Officer.

What were the issues?

Whether the CIT(A) was justified in deciding the appeal ex-parte? Whether the matter should be remanded for fresh adjudication on merits?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘F’, NEW DELHI

Before: SH. YOGESH KUMAR U.S. & SH. NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 08.12.2025Pronounced: 29.12.2025

ORDER

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

1.

The present appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre[‘Ld. CIT(A)/NFAC’ for short], Delhi dated 14.11.2023pertaining to Assessment Year2012-13.

2.

Brief facts of the case are that, an Assessment Order came to be passed on 18.11.2019 by making an addition of Rs. 20,52,000/- on account of unexplained and undisclosed income.

Aggrieved by the Assessment Order dated 18.11.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 14.11.2023, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), Assessee preferred the present Appeal. issue involved in the present Appeal, we deem it fit to decide the Appeal on merits by hearing the Ld. Department's Representative and perusing the material available on record.

4.

The Ld. Departmental Representative vehemently submitted that the Assessee has not appeared before the ld. CIT(A) even after providing sufficient opportunities. Therefore, the ld. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.

5.

We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been decided ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the fact that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. for statistical purpose.

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