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

ITA No.4459/Del/2025

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “B”NEW DELHI

BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT
AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A No.4459/Del/2025
िनधा रणवष /Assessment Year:2021-22

MUNISH KUMAR AGGARWAL,
B-5 and 6 North West Delhi,
Himalika Building, New Delhi.
PAN No. AADPA8743M
बनाम
Vs.
INCOME TAX OFFICER,
Ward 36(1),
New Delhi.
अपीलाथ Appellant
यथ/Respondent

Assessee by Shri Nirbhay Mehta, Advocate
Revenue by Ms. Pooja Swaroop, CIT DR

सुनवाईकतारीख/ Date of hearing:
11.12.2025
उोषणाकतारीख/Pronouncement on 11.12.2025

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 2

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.
3

Order pronounced in the open court on 11.12.2025 (MAHAVIR SINGH)
ACCOUNTANT MEMBER
Dated: 15.12.2025
*Kavita Arora, Sr. P.S.