AJAY PUNDIR,VILLAGE KIRSALI vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI
Facts
The assessee's assessment order was passed ex-parte under Section 147 read with Section 144 and 144B, leading to additions and a penalty order under Section 271(1)(c). The CIT(A) dismissed the assessee's appeals, confirming both the assessment and penalty orders, again ex-parte.
Held
The tribunal set aside both the assessment and penalty orders, remanding the case to the Assessing Officer for a de-novo assessment. The AO was directed to provide an opportunity of being heard to the assessee, and the assessee was directed to participate in the proceedings.
Key Issues
The key issue was the ex-parte nature of the assessment and appellate proceedings, leading to a lack of merit-based decision on the assessee's grounds of appeal.
Sections Cited
Section 147, Section 144, Section 144B, Section 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: YOGESH KUMAR U.S. & SHRI SANJAY AWASTHI
1 ITA No. 248& 249/DDN/2025 Ajay Pundir Vs. CIT(A)
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 248/DDN/2025 (A.Y. 2016-17) ITA No. 249/DDN/2025 (A.Y. 2016-17) Ajay Pundir Vs Commissioner of Income Tax Village Kirsali, Sahastradhara Appeals/National Faceless Road, Kulhan, Dehradun Appeal Centre , Delhi, Uttarakhand New Delhi PAN: AMGPP9703P Appellant Respondent Assessee by Sh. Manish Negi, CA (Adjournment rejected) Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 11/02/2026 Date of Pronouncement 18/02/2026
ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders
of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal
Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 27/09/2025 for the
Assessment Year 2016-17, wherein the Ld. CIT(A) has dismissed the
First Appeal by confirming the Assessment Order and the order of
penalty respectively.
Brief facts of the case are that, an assessment orders came to be
passed on 22/03/2022 u/s 147 r.w. Section 144 r.w. Section 1444B of
the Income Tax Act, 1961 ('Act' for short) by making certain additions.
2 ITA No. 248& 249/DDN/2025 Ajay Pundir Vs. CIT(A)
Consequent to the assessment order an order of penalty also came to be
passed on15/09/2022 u/s 271(1)(c) of the Act. Aggrieved by the
assessment order and order of penalty, Assessee preferred two Appeals
before the Ld. CIT(A) which were dismissed on 27/09/2025 vide orders
impugned. As against the orders of the Ld. CIT(A) dated 27/09/2025,
Assessee preferred the captioned Appeals.
We have heard both the parties and perused the material available
on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are
ex-parte, wherein the Assessee has not participated in any of the
proceedings. Even the Ld. CIT(A) has not decided all the grounds of
Appeal on its merits. In view of the above, in the interest of justice, we
set aside the orders impugned and remand the file of the A.O. for de-novo
assessment. Since, we have set aside the assessment order, the order of
penalty is also hereby deleted, however, A.O. is at liberty to initiate fresh
penalty proceedings, if required after passing the de-novo assessment
order. Needless to say, the A.O. shall provide opportunity of being heard
to the Assessee before passing the assessment order in accordance with
law. The Assessee is also directed to participate in assessment
proceedings without fail.
3 ITA No. 248& 249/DDN/2025 Ajay Pundir Vs. CIT(A)
In the result, the Appeals of the Appellant are partly allowed for
statistical purpose.
Order pronounced in the open court on 18th February, 2026
Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 18.02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT, NEW DELHI
