MAHAVIR SHARMA ,GURUGRAM V. ITO, WARD2(4), GURGAON

ITA 3824/DEL/2025

AI Insights

The case involves appeals by Mahavir Sharma against the orders of the National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2011-12 and 2018-19. The appeals were consolidated due to the commonality of issues. The primary contention was the exparte assessment orders passed under sections 144 and 147 of the Income Tax Act, 1961, which were challenged for not providing sufficient opportunity to the assessee. The CIT(A) had dismissed the appeal due to delay in filing, without addressing the merits, which was argued to be against the principles of natural justice. The Tribunal found merit in the assessee's arguments and decided to remit the matter back to the Assessing Officer for a fresh assessment after providing a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831090 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 11-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONIKA SINGH
• Assessee Lawyers: PRIKSHIT AGARWAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 3824/Del/2025 (AY 2011-12) & ITA No. 3825/Del/2025 (AY 2018-19) MAHAVIR SHARMA, TIME PLACE, SHOP 5, YADAV MARKET, CHAKKARPUR, GURGAON (PAN: AVYPS3659Q) Vs ITO, WARD 2(4), GURGAON, GURGAON (APPELLANT) (RESPONDENT) Appellant by Sh. Prikshit Agarwal, CA Respondent by Ms. Monika Singh, CIT(DR) Date of hearing: 13/1/2026 Date of Pronouncement: 21/1/2026 ORDER PER SUDHIR KUMAR, JM: These appeals filed by the assessee are preferred against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi [for short hereinafter referred to as the “(NFAC”] relevant to assessment years 2011-12 & 2018-19 respectively. Since the issues are common and Printed from counselvise.com 2 identical relating to the same assessee, hence, both the appeals were heard together and are being disposed of by this common order for the sake of convenience, by first dealing with the assessment year 2011-12. 2. At the outset, it is submitted by the Ld. AR that AO has passed the exparte assessment order u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 without giving sufficient opportunity to the assessee. It was further submitted that Ld. CIT(A) has dismissed the appeal on account of delay in filing the appeal before him and even not decided the same on merits of the case, which is against the principles of natural justice. Ld. DR relied upon the orders of the authorities below. 3. We have heard the rival contentions and perused the records. Upon careful consideration, we find that in this case AO has passed the exparte order u/s. 144 of the Act on account of non-prosecution and Ld. CIT(A) has dismissed the appeal of the Assessee on account of limitation and even not discussed the issues on merits, which is not sustainable in law. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues in dispute to the file of the Assessing Officer for its fresh adjudication, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO during the proceedings. Accordingly, the ITA No 3824/Del/2025 (AY 2011-12) is allowed for statistical purposes. 4. Our aforesaid decision taken in assessment year 2011-12 will apply mutatis mutandis to remaining appeal viz. ITA No. 3825/Del/2025 Printed from counselvise.com 3 relevant to assessment year 2018-19. Accordingly, the Appeal relating to assessment year 2018-19 is also allowed for statistical purposes. 5. In the result, both the Assessee’s appeals are allowed for statistical purposes Order pronounced on 21-1-2026. Sd/- Sd/- (S. RIFAUR RAHMAN) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER *SR BHATNAGGAR* Date:- 21.1.2026 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "