RAM KUMAR GUPTA,DELHI vs. ITO WARD 45(1), DELHI
ITA No.4531/Del/2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “B”NEW DELHI
BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT
AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A No.4531/Del/2025
िनधा रणवष /Assessment Year: 2015-16
RAM KUMAR GUPTA,
R/o 4641/14, Jai Mata Market,
Tri Nagar, Ganesh Pura, Ram Pura, Delhi.
PAN No.AAPPG5870B
बनाम
Vs.
NFAC (NATIONAL FACELESS
APPEAL CENTRE),
Ward 45(1), Civic Centre,
Range-56, Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by None
Revenue by Shri Sabyasachi Roy, Sr. DR
सुनवाईकतारीख/ Date of hearing:
18.12.2025
उोषणाकतारीख/Pronouncement on 18.12.2025
आदेश /O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
1. This appeal arises from order dated 29.05.2025, u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-NFAC,
Delhi. In this case, right at the outset, the Ld. AR prayed for one more chance to present the facts of the case before the authorities below since the assessee could not attend to the proceedings before the Ld.
CIT(A) on account of a communication gap between the assessee and his tax consultant.
2
1 The Ld. DR supported the orders of the authorities below but left it to the Bench to decide whether or not this matter deserves to be remitted back to any of the authorities below. 2. We have considered the documents before us and have heard the Ld. AR regarding the reasons for non-compliance before the authorities below. Considering the totality of facts and circumstances of the case, it is felt that in the interests of justice, the assessee deserves another chance to present the facts before the Ld. CIT(A) and thus, we set aside the impugned order and remand the same back to the file of Ld. CIT(A) for fresh adjudication. The Ld. CIT(A) would give adequate opportunity of being heard, which would be availed of by the assessee. 3. In the result, appeal is allowed for statistical purpose.
Order pronounced in the open court on 18.12.2025 (MAHAVIR SINGH)
ACCOUNTANT MEMBER
Dated: 29.12.2025
*Kavita Arora, Sr. P.S.