AMIT GUPTA,DELHI V. ITO, NEW DELHI

ITA 5734/DEL/2025

AI Insights

The case involves an appeal by Amit Gupta against an ex parte order from the National Faceless Appeal Centre (NFAC), which was itself based on an earlier order by the Assessing Officer under Section 147/144 of the Income Tax Act, 1961, for the assessment year 2017-18. The NFAC's order was challenged due to the absence of the assessee during the initial hearings, leading to an ex parte decision. The Tribunal found it necessary to provide another opportunity for the assessee to present his case to ensure justice was served.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829101 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 17-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"1 ITA No. 5734/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5734/DEL/2025 Assessment Year: 2017-18 Amit Gupta, 4598/12B Ground Floor, Gola Cottage, Dariya Ganj, New Delhi-110002. PAN: AJRPG 0171 C Vs Assessing Officer, Assessment Unit, Income Tax Department, Delhi. APPELLANT RESPONDENT Assessee represented by Shri Prakash Sinha, Adv. & Shri Aayush Kumar Adv. Department represented by Shri Mahesh Kumar, CIT(DR) Date of hearing 05.01.2026 Date of pronouncement 14.01.2026 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 17.07.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1078613036(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, in turn arising out of the order dated 18.02.2025 passed by the Assessing Officer in proceedings under Section 147/144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for assessment year 2017-18. 2. It appears that the impugned order passed by the Learned CIT(A)/NFAC is an ex parte one. The assessee could not appear before the Learned CIT(A)/NFAC inspite of notice being sent, hence, ex parte order has been passed. However, it is Printed from counselvise.com 2 ITA No. 5734/Del/2025 also evident from such ex parte order that the assessee’s case could not be finalized on the submission required to be given by the assessee in support of his case. Hence, in order to prevent the miscarriage of justice this Bench deems it fit and proper to grant further opportunity of being heard to the assessee and hence the matter is remitted back to the file of the Learned First Appellate Authority to adjudicate the matter afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 3. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 14.01.2026. Sd/- Sd/- (NAVEEN CHANDRA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14.01.2026. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "