JASBIR MAN,NEW DELHI V. DCIT,CENTRAL CIRCLE-1, NOIDA

ITSSA 5764/DEL/2025

AI Insights

This case involves an appeal by Jasbir Maan against the order of the Commissioner of Income Tax (Appeals)-3, Noida, which was an ex parte decision concerning the Assessment Year 2012-13. The original assessment was made under Section 153A read with Section 143(3) of the Income-tax Act, 1961 by the DCIT, Central Circle-1, Noida. The Tribunal noted that the assessee had not appeared in previous hearings, leading to an ex parte order, and thus decided to remit the case back to the CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827785 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 18-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: MANOJ KUMAR
• Section: 143(3); 153A

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.5764/Del/2025 [Assessment Years: 2012-13] 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 07.01.2026 Date of Pronouncement 07.01.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the 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 Year 2012-13, arising out of Assessment order dated 31.12.2018 under Section 153A r.w.s 143(3) of the Printed from counselvise.com IT(SS)A- 5764/Del/2025 Jasbir Maan 2 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 this appeal by remitting the issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. Printed from counselvise.com IT(SS)A- 5764/Del/2025 Jasbir Maan 3 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 appeal is allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07TH January, 2026 Sd/- Sd/- [MADHUMITA ROY] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 07 .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 IT(SS)A- 5764/Del/2025 Jasbir Maan 4 1. Date of dictation of Tribunal order 07.01.26 2. Date on which typed draft order is placed before the dictating Member 07.01.26 3 Date on which typed draft order is placed before the other Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order Printed from counselvise.com "