LAJPAT RAI,DELHI V. INCOME TAX OFFICER, CIVIC CENTRE DELHI

ITA 7166/DEL/2025

AI Insights

The case involves an appeal by the assessee, Lajpat Rai, against the order of the National Faceless Appeal Centre (NFAC) dated 09.09.2025, which arose from an assessment order passed under section 143(3) r.w.s. 144B of the Income Tax Act, 1961. The appeal was initially dismissed ex-parte by the CIT(A) due to non-receipt of the notice of hearing by the assessee. The assessee, represented by Shri Manoj Kumar, Adv., sought to set aside the ex-parte order and restore the appeal for a de novo adjudication on merits. The Revenue, represented by Shri Manoj Kumar, Sr. DR, supported the decision of the lower authorities but did not object to the matter being set aside to the CIT(A). The Tribunal, considering the principles of natural justice, decided to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840992 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2023-2024
• Appeal Filed On: 08-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: MANOJ KUMAR; THROUGH VC
• Keywords: Set aside; Principle of natural justice
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 7166/Del/2025 [Assessment Year: 2023-24] Lajpat Rai, 21, Keshav Bhawan Kureni Narela, Delhi-110040. Vs Income Tax Officer, Civic Centre, Delhi PAN- ACMPR9681C Assessee Revenue Assessee by Shri Manoj Kumar, Adv. (through VC) Revenue by Shri Manoj Kumar, Sr. DR Date of Hearing 26.02.2026 Date of Pronouncement 26.02.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)] order dated 09.09.2025 arising out of the assessment order dated 14.03.2025 passed under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the NFAC, Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2023-24. Printed from counselvise.com ITA No.- 7166/Del/2025 Lajpat Rai 2 2. At the outset, the Ld. AR submitted that the appeal of the assessee was dismissed ex-parte a notice of hearing was not received by the assessee. The Ld. AR also submitted that the assessee had filed Form 35 along with complete grounds and documents, which were not considered by the Ld. CIT(A). In this regard, the assessee in its grounds of appeal, made the following prayer: “ It is respectfully prayed that this Hon’ble Tribunal may be pleased to: A. Set aside the impugned ex-parte order of CIT(A) / NFAC dated 09.09.2025 for non-service of notice and violation of natural justice. B. Restore the appeal to CIT(A) for de novo adjudication on merits after proper service and hearing.” 2.1 In view of these facts, the Ld. AR submitted that one more opportunity may be given to the assessee to explain the facts before the Ld. CIT(A). 3. On the other hand, the Ld. Sr. DR supported the orders of the authorities below but did not raise any serious objection to the matter being set aside to the Ld. CIT(A). 4. We have heard both the parties. Considering the facts of the case and the submission made by the assessee regarding the non-receipt of the notice of hearing from the Ld. CIT(A), we deem it appropriate, in the interest of justice, to grant one more opportunity to the assessee to make his submissions before the First Appellate Authority. The Ld. CIT(A) shall grant reasonable opportunity of making submissions to the assessee and after considering the same and documents, if any, Printed from counselvise.com ITA No.- 7166/Del/2025 Lajpat Rai 3 furnished by the assessee shall decide the appeal of assessee on merits, in accordance with law. 5. The assessee shall respond to the notice(s) served by the Ld. CIT(A), without fail. 6. In the result, the impugned order is set aside and the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 26th February, 2026. Sd/- Sd/- [VIKAS AWASTHY] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 27.02.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "