What did the Tribunal hold?

The Tribunal held that the impugned order was passed in violation of the principles of natural justice as there was no mention of notice issuance and service on the assessee. The appeal was restored to the CIT(A) for fresh adjudication.

The assessee's appeal was against an ex-parte order passed by the CIT(A). The CIT(A)'s order did not indicate whether any notice was served on the assessee, leading to a violation of natural justice.

What were the issues?

Violation of principles of natural justice due to non-service of notice by the CIT(A).

Naresh Aggarwala, Gautam Buddha… vs DCIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 23/03/2026Pronounced: 23/03/2026

Naresh Aggarwala, 602, Joshua, A-214A, Omaxe The Forest, Sector -92, Noida, Gautam Budh Nagar, Uttar Pradesh 201301 ...... अपीलार्थी/Appellant PAN: AAFPA-1615-G बिाम Vs. Deputy Commissioner of Income Tax, Central Circle-31, Room No. 343, 3rd Floor, ..... प्रधििािी/Respondent ARA Centre, E-2, Jhandewalan Extn. New Delhi 110055 अपीलार्थी द्वारा/Appellant by : None प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR (Through VC) सुििाई की धिधर्थ/Date of hearing : 23/03/2026 घोषणा की धिधर्थ/Date of pronouncement : 23/03/2026 आिेश/ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals)-30, New Delhi [in short ‘the CIT(A)’] dated 19.12.2025, for Assessment Year 2016-17.

From a perusal of the impugned order, it does not emanate as to whether any notice issued by the CIT(A) was ever served on the assessee. The CIT(A), in the impugned order, has merely reproduced statement of facts, followed by the grounds of appeal and relevant extracts from the assessment order. Thereafter, the CIT(A) has concluded his findings on merits. There is no whisper in the impugned order regarding issuance of notice and service of the said notice on the assessee.

3. Considering entire facts of the case, I deem it appropriate to restore the appeal to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

4. The CIT(A) shall issue notice to the assessee. The assessee, upon service of such notice shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Monday the 23rd day of March, 2026.

NARESH AGGARWALA,GAUTAM BUDDHA NAGAR, UTTAR PRADESH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, NEW DELHI, NEW DELHI, DELHI

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