PANKAJ GUPTA,FARIDABAD V. ITO WARD 2(1), FARIDABAD

ITA 310/DEL/2026

AI Insights

The case involves an appeal by Pankaj Gupta against an ex-parte order from the Commissioner of Income Tax (Appeals), which confirmed an addition of Rs. 12,78,000 to Gupta's income for the Assessment Year 2012-13. The addition was made under sections 144 and 147 of the Income Tax Act, 1961, due to Gupta's failure to provide documents substantiating the source of cash deposits in his bank account. Gupta, representing himself, explained his non-responsiveness to the CIT(A) due to his father's critical illness. The Tribunal, considering the circumstances, decided 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) 837886 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Set aside
• Section: 147

Judgement Text

"आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.310/धिल्ली/2026 (नि.व. 2012-13) ITA No.310/DEL/2026 (A.Y.2012-13) Pankaj Gupta, S/o Kamal Kishore, Gupta House No. 1374, Sector-17, Faridabad, Haryana 121001 PAN: AATPG-3345-H ...... अपीलार्थी/Appellant बिाम Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002 ..... प्रनिवादी/Respondent अपीलार्थी द्वारा/Appellant by : Shri Pankaj Gupta, Assessee in Person प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुिवाई की निथर्थ/ Date of hearing : 17/02/2026 घोषणा की निथर्थ/ Date of pronouncement : 17/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: 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 27.11.2025, for Assessment Year 2012-13. 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 failed to furnish relevant documents to substantiate source of cash deposited in his Bank account. Thus, the AO made addition of Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. Against the said assessment order dated 06.12.2019, the assessee filed appeal before the CIT(A). Printed from counselvise.com 2 ITA No. 310/DEL/2026 (A.Y.2012-13) 3. A perusal of the impugned order shows that despite repeated notices, the assessee remained non-responsive. The assessee, appearing in person explained the reason for non-appearance before the CIT(A) as, at the relevant time his father was suffering from cancer and was critically ill. He was attending to his father, therefore, could not effectively pursue appeal before the First Appellate Authority. The assessee assured that if an opportunity is granted, he would furnish relevant documents to substantiate the source of cash deposits in the bank. 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 furnish by the assessee before completing assessment denovo. 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 17th day of February, 2026. Sd/- Sd/- (VIKAS AWASTHY) न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली/Delhi, ददिांक/Dated 17/02/2026 NV/- Printed from counselvise.com 3 ITA No. 310/DEL/2026 (A.Y.2012-13) प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलार्थी/The Appellant , 2. प्रनिवादी/ The Respondent. 3. The PCIT/CIT(A) 4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "