JASBIR MAAN,GAUTAM NAGAR ,NEW DELHI V. DCIT,CENTRAL CIRCLE-1,NOIDA, NOIDA

ITSSA 5781/DEL/2025

AI Insights

This case involves a series of five appeals filed by the assessee, Jasbir Maan, against the order of the Commissioner of Income Tax (Appeals)-3, Noida, concerning the assessment years 2013-14 to 2017-18. The appeals arose from an assessment order passed under Section 153A read with Section 143(3) of the Income-tax Act, 1961 by the Deputy Commissioner of Income Tax, Central Circle-1, Noida. The primary contention during the tribunal hearing was the ex parte nature of the CIT(A)'s order, as the assessee failed to appear in previous hearings. The tribunal decided to remit the matter back to the CIT(A) for a comprehensive re-evaluation, emphasizing the need for a reasoned decision based on available and potentially new evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827730 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 19-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: MANOJ KUMAR
• Section: 143(3); 153A; 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER IT(SS)A No.5779 to 5783/Del/2025 [Assessment Years: 2013-14 to 2017-18] Jasbir Maan, 216-B, Gautam Nagar, New Delhi-110049, New Delhi. Vs DCIT, Central Circle-1, 2nd Floor, ARTO Complex, Sector-33, Noida, U.P.- 201301, Noida PAN- AGDPM7606D Assessee Revenue Assessee by Shri Manoj Kumar, FCA Revenue by Shri Mahesh Kumar, CIT(DR) Date of Hearing 08.01.2026 Date of Pronouncement 08.01.2026 ORDER PER BENCH: This bunch of five appeals have been preferred by the assessee against the same order dated 21.07.2025 of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2013-14 to 2017-18 respectively, arising out of Assessment order dated 31.12.2018 Printed from counselvise.com IT(SS)A- 5779 to 5783/Del/2025 Jasbir Maan 2 under Section 153A r.w.s 143(3) of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-1, Noida (hereinafter referred to as the ‘AO’). 2. The Ld. Counsel appearing for the assessee sought for an adjournment for filing the Paper Book, which are to be compiled. On the other hand, the Ld. CIT(DR) has drawn our attention to this particular fact that the order passed by the Ld. CIT(A) is admittedly an ex parte order. In fact, page 2 of the said order mentions about different dates that were fixed for hearing only to provide opportunities to the assessee to represent its case before the said authority. However, for some reason or the other, the assessee could not appear and argue the matter before the Ld. CIT(A). 3. Under these facts and circumstances of this matter, the Ld. CIT(DR) vehemently opposed the submissions of the Ld. AR and submitted that since the impugned order is an ex parte one and no cooperation was made before the Ld. CIT(A), the order requires to be remitted back to the said authority for fresh hearing on the issues involved therein. 4. Having heard the Ld. Counsels appearing for the parties and considering the order passed by the Ld. CIT(A) dated 21.07.2025 and the dates mentioned therein, despite notices sent to the assessee, none appeared, no co-operation has been made by the assessee before the said authority, we dispose these appeals by remitting the Printed from counselvise.com IT(SS)A- 5779 to 5783/Del/2025 Jasbir Maan 3 issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. CIT(A) is directed to pass a reasoned order as per the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. 5. We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass a reasoned order strictly in accordance with law. Accordingly, the appeals are allowed for statistical purposes. 6. In the result, all appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 08TH January, 2026 Sd/- Sd/- [BRAJESH KUMAR SINGH] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated- 08.01.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "