HIMANSHU SIROHI,NORTH WEST DELHI V. INCOME TAX OFFICER, CIVIC CENTRE, NEW DELHI

ITA 578/DEL/2026

AI Insights

The case involves an appeal by Himanshu Sirohi against an ex-parte order from the Commissioner of Income Tax (Appeals), which had dismissed his appeal due to non-production of documentary evidence to counter the findings of the Assessing Officer. The Assessing Officer had previously made an addition of Rs. 5,49,922 to the assessee's income, categorizing it as salary income for the Assessment Year 2018-19, under sections 144 and 147 of the Income Tax Act, 1961, due to the assessee's non-responsiveness during the assessment proceedings. The Tribunal found merit in the assessee's request for another opportunity to present his case and documents, leading to the decision to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846552 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: 2018-2019
• Appeal Filed On: 20-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: ANIRUDH DAVE; THROUGH VC
• Keywords: Set aside; Salary income
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA No.578/DEL/2026 (A.Y.2018-19) Himanshu Sirohi, K-31/28, Second Floor, Adarsh Nagar, North West Delhi – 110 033 PAN: CYOPS7524R ...... Appellant Vs. Income Tax Officer, SKD Basti, Press Enclave, Ajmerti Gate, New Delhi – 110 002 ..... Respondent Appellant by : Shri Anirudh Dave, AR (Through VC) Respondent by : Shri Manoj Kumar, Sr. DR Date of hearing : 24/03/2026 Date of pronouncement : 24/03/2026 ORDER This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 25.11.2025, for Assessment Year 2018-19. 2. A perusal of the assessment order reveals that the Assessing Officer (AO) has made assessment u/s.144 r.w.s. 147 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) as the assessee remained non-responsive during the assessment proceedings. Thus, the AO vide assessment order dated 28.12.2023 made addition of Rs. 5,49,922/- on account of salary income for AY 2018-19. Against the said assessment order, the assessee filed appeal before the CIT(A), who vide his impugned order dated 25.11.2025 dismissed appeal of the assessee in limine due to non-production of any documentary evidence to controvert findings of the AO. Printed from counselvise.com 2 ITA No. 578/DEL/2026 (A.Y.2018-19) 3. The ld. AR of the assessee submits that the assessee has prima-facie good case on merits, and if an opportunity is granted, the assessee would furnish relevant documents to substantiate his claim before the AO. 4. Considering entire facts of the case, I deem it appropriate to restore this appeal back to the AO for denovo assessment, in accordance with law. The AO shall grant reasonable opportunity of making submissions to the assessee and shall consider the documents furnished, if any by the assessee before making fresh assessment. 5. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Tuesday the 24th day of March, 2026. Sd/- Sd/- (VIKAS AWASTHY) JUDICIAL MEMBER Dated 30/03/2026 SR BHATNAGAR Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The PCIT/CIT(A) 4. /DR, ITAT, Delhi 5. /Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "