MANJU GARG,MEERUT vs. ITO WARD 1(2)(4), MEERUT
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH,
NEW DELHI
BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER
ITA No. 4934/DEL/2025 [A.Y 2018-19]
Ward - 1(2)(4)
Sadar Meerut, U.P.
Meerut
PAN: AHKPG 5219 J
(Appellant)
(Respondent)
Assessee By : Ms. Monalisa, Adv
Department By : Shri Om Prakash, Sr. DR
Date of Hearing
: 27.11.2025
Date of Pronouncement : 27.11.2025
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the ld.
NFAC, Delhi dated 124.03.2025 pertaining to A.Y 2018-19. 2. There is a delay of 3 months. The assessee has filed an application along with an affidavit to substantiate the fact that the assessee is a 75
year-old senior Citizen and not acquainted with income tax proceedings and hence not aware of the notices received and also does not have [A.Y 2018-19] Smt. Manju Garg
Page 2 of 4
access to the emails. It is the say of the ld. counsel for the assessee that for mistake of counsel, the litigant could not be held responsible. The ld. counsel for the assessee relied on various case laws to fortify his stand.
3. Having perused the affidavit, we find the reasons stated by the ld.
counsel for the assessee in the affidavit to be plausible. We, therefore, condone the delay.
4. At the very outset, the ld. counsel for the assessee submitted that the assessment order was made ex-parte and the ld. CIT(A) has followed suit by confirming the action of the Assessing Officer without providing proper opportunity of being heard to the assessee. The ld. counsel for the assessee therefore, prayed that the order may be set aside for fresh hearing.
Per contra, the ld DR fairly conceded that the lower authorities have passed ex-parte order. 6. We have heard the rival submissions and have perused the materials on record. In the above factual matrix of the instant case, taking into the seniority of the assessee, we are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem [A.Y 2018-19] Smt. Manju Garg
Page 3 of 4
it fit to restore the issue of capital gain and income from other sources to the file of the Assessing Officer.
7. The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.
In the result, appeal of assessee in ITA No. 4934/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 27.11.2025. [ANUBHAV SHARMA]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 15th DECEMBER, 2025. VL/