ANKIT MADAN,CONNAUGHT PLACE vs. ACIT/DCIT, CENTRAL CIRCLE-17, JHANDEWALAN EXTENSION
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
PER SATBEER SINGH GODARA, JM
These assessee’s three appeals ITA Nos.4985, 4986 &
4987/Del/2025 for assessment years 2020-21, 2021-22 & 2023-
24, arise against the Commissioner of Income Tax (Appeals)-27 [in short, the “CIT(A)”], New Delhi’s orders, all dated 20.06.2025, having
DIN and order no.
ITBA/APL/M/250/2025-
26/1077452197(1),
ITBA/APL/M/250/2025-26/1077452465(1) and ITBA/APL/M/250/2025-26/1077454743(1) involving
Assessee by None
Department by Ms. Amisha S. Gupta, CIT(DR)
Date of hearing
01.12.2025
Date of pronouncement
01.12.2025
ITA Nos. 4985, 4986 & 4987/Del/2025. 2 | P a g e proceedings under section 147 r.w.s. 143(3) of the Income-tax Act,
1961 (hereinafter referred to as ‘the Act’), respectively.
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
2. It emerges at the outset during the course of hearing that the learned CIT(A) in its order has proceeded ex-parte against the assessee thereby affirming the Assessing
Officer’s action making the corresponding disallowance/addition herein.
3. The Revenue argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case.
4. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel could not be altogether ruled out.
5. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s
ITA Nos. 4985, 4986 & 4987/Del/2025. 3 | P a g e instant appeals back to the CIT(A) for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
6. These assessee’s three appeals ITA Nos.4985, 4986 &
4987/Del/2025 are allowed for statistical purposes.
Order pronounced in the open court on 1st December, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 8th December, 2025. RK/-