RAM KUMAR GUPTA,DELHI vs. ITO WARD 45(1), DELHI

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ITA 4531/DEL/2025Status: DisposedITAT Delhi18 December 2025AY 2013-14Bench: SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4531/Del/2025 निर्धारणवर्ष/Assessment Year: 2015-16 | | | बनाम | NFAC (NATIONAL FACELESS | | :---------------- | :---------------- | :----- | :--------------------------------------------------------------------------------------------- | | RAM KUMAR GUPTA, | R/0 4641/14, Jai Mata Market, Tri Nagar, Ganesh Pura, Ram Pura, Delhi. PAN No.AAPPG5870B | Vs. | APPEAL CENTRE), Ward 45(1), Civic Cen3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that in the interests of justice, the assessee deserved another chance to present their facts before the Ld. CIT(A). Consequently, the impugned order was set aside, and the case was remanded back to the Ld. CIT(A) for fresh adjudication, with directions to provide the assessee an adequate opportunity of being heard.

What were the facts?

The appeal challenged an order passed by the Ld. CIT(A) under Section 250 of the Income Tax Act, 1961. The assessee's representative requested another opportunity to present the case facts before the lower authorities, citing the assessee's inability to attend previous proceedings due to a communication gap with their tax consultant.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) due to non-compliance caused by a communication gap, warranting a remand for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”NEW DELHI

Before: SHRIMAHAVIR SINGH, HON’BLE & SHRISANJAY AWASTHI

For Respondent: Shri Sabyasachi Roy, Sr. DR
Hearing: 18.12.2025

सुनवाईक�तारीख/ Date of hearing: 18.12.2025 18.12.2025 उ�ोषणाक�तारीख/Pronouncement on 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.

1.1 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

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