AJAY PUNDIR,VILLAGE KIRSALI vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

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ITA 249/DDN/2025Status: DisposedITAT Dehradun18 February 2026AY 2016-17Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the facts?

The assessee's assessment order was passed ex-parte under Section 147 read with Section 144 and 144B, leading to additions and a subsequent 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.

What were the issues?

The key legal issue was the validity of ex-parte assessment and penalty orders when the assessee did not participate in the proceedings, and whether the CIT(A) decided all grounds on merits.

Which sections of the Income-tax Act were involved?

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

For Appellant: CA (Adjournment rejected)
Hearing: 11/02/2026Pronounced: 18/02/2026

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

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.

2.

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.

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.

3.

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.

4. In the result, the Appeals of the Appellant are partly allowed for statistical purpose.

Order pronounced in the open court on 18th February, 2026

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