MUNISH KUMAR AGGARWAL,NEW DELHI vs. ITO WARD 36(1), NEW DELHI

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ITA 4459/DEL/2025Status: HeardITAT Delhi11 December 2025AY 2021-22Bench: SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRISANJAY AWASTHI (Accountant Member)3 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 noted that the First Appellate Authority's order was passed ex parte. In the interest of substantive justice, the Tribunal set aside the order and remanded the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal arose from an order passed by the NFAC. The AO had enhanced the assessee's income substantially. The assessee claimed non-compliance was due to notices being sent to an old email ID. The CIT(A) confirmed the additions made by the AO.

What were the issues?

Whether the CIT(A) order passed ex parte without providing proper opportunity to the assessee can be sustained. Whether remand is appropriate for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRISANJAY AWASTHI

For Appellant: Shri Nirbhay Mehta, Advocate
For Respondent: Ms. Pooja Swaroop, CIT DR
Hearing: 11.12.2025

सुनवाईक�तारीख/ Date of hearing: 11.12.2025 11.12.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order dated 23.05.2025, passed u/s 250 of the Income Tax Act, 1961(hereinafter referred as “the Act”), NFAC, Delhi. In this case, it is seen that the Ld. AO passed an order u/s 143(3) r.w.s. 144B of the Act and enhanced the income of the assessee substantially on the basis of detailed findings given in his order. It is noteworthy that before the AO the assessee could only make partial compliances to the terms of notices issued by the Ld. AO (page 2 of AO’s order). Aggrieved with the action of Ld.AO the assessee approached the Ld. CIT(A), where also he could not succeed on the ground that there was no compliance to as many as five notices issued by the First Appellate Authority (pages 4 & 5 of the impugned order). Needless to say, the additions made by the Ld. AO were confirmed.

1.1 Further aggrieved, the assessee has approached the ITAT with several grounds of appeal which challenge the impugned order on merits and has also challenged the impugned order on the grounds of denial of opportunity.

2. Before us, the Ld. AR mentioned that the assessee could not make any presentation of facts before the Ld. CIT(A) since the notices were allegedly sent on an old e-mail id of the assessee. The Ld. AR prayed for one more opportunity to present the facts before the Ld. CIT(A).

2.1 The Ld. DR relied on the orders of the authorities below.

3.

We have heard the Ld.AR/DR and have perused the records before us. It is seen that indeed the First Appellate Authority order has been passed in an ex parte manner. Accordingly, in the interests of substantive justice, we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. CIT(A) for fresh adjudication.

The assessee would be expected to be prompt in responding to the opportunities provided by the Ld. CIT(A) and the Ld. CIT(A) would entertain all necessary documents/evidences from the assessee and call for a remand report, in case so required.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 11.12.2025

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