What did the Tribunal hold?

The Tribunal noted that the CIT(A) had proceeded ex-parte and acknowledged the possibility of communication gaps. Therefore, in the interest of justice, the Tribunal restored the appeal back to the CIT(A) for fresh adjudication.

The assessee's appeal for AY 2017-18 arose against an order passed by the CIT(A) which proceeded ex-parte against the assessee. The CIT(A) affirmed the Assessing Officer's action of making disallowances/additions. The Revenue argued that the assessee had not filed any explanation or evidence.

What were the issues?

Whether the CIT(A) was justified in proceeding ex-parte against the assessee, and if not, whether the matter should be remanded for fresh adjudication.

Environics Trust vs ITO | ITAT Delhi 2025

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 24.11.2025Pronounced: 24.11.2025

Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-26 [in short, the “CIT(A)”], Delhi’s-26 DIN and order no. ITBA/APL/S/250/2025- 26/1079437735(1), dated 08.08.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

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.

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.

ENVIRONICS TRUST,DELHI vs. ITO WARD EXEMPT 1(1), DELHI

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