RAJESH CHAUDHARY,UTTAR PRADESH V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 19, JHANDEWALAN EXTENSION

ITA 7120/DEL/2025

AI Insights

The case involves four appeals by the assessee, Rajesh Chaudhary, against the ex-parte orders of the Commissioner of Income Tax (Appeals)-27 for the assessment years 2020-21 to 2023-24. The appeals were heard by the Income Tax Appellate Tribunal Delhi Bench 'C'. The primary contention was that the assessee's previous representative failed to adequately pursue the matter, leading to an ex-parte decision. The Tribunal considered the circumstances and decided to set aside the impugned orders, providing the assessee another opportunity to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842137 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 07-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR; THROUGH VC
• Assessee Lawyers: VINOD GARG
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण धिल्ली पीठ “सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री ब्रजेश क ुमार स िंह, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.7120 से 7123/धिल्ली/2025(नि.व. 2020-21 से 2023-24) ITA Nos.7120 to 7123/DEL/2025 (A.Y. 2020-21 to 2023-24) Rajesh Chaudhary, 87, Sector 15A, Uttar Pradesh 201301 PAN: AADPC-6427-E ...... अपीलार्थी/Appellant बिाम Vs. Deputy Commissioner of Income Tax, Central Circle-19, R.No. 267, 2nd Floor, E-2, ARA Centre, Jhandewalan Extension, New Delhi 110055 .....प्रनिवादी/Respondent अपीलार्थी द्वारा/ Appellant by: Shri Vinod Garg, Advocate प्रधििािीद्वारा/Respondent by: Shri Manoj Kumar, Sr. DR (Through VC) सुिवाई की निथर्थ/ Date of hearing : 24/02/2026 घोषणा की निथर्थ/ Date of pronouncement : 24/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: These four appeals by the assessee for AY 2020-21 to 2023-24 are directed against ex-parte orders of the Commissioner of Income Tax (Appeals)-27 (hereinafter referred to as ‘the CIT(A)’), for the respective assessment years. All the impugned orders are of even date i.e. 26.09.2025. 2. Shri Vinod Garg, appearing on behalf of the assessee at the outset submitted that the CIT(A) in an ex-parte proceedings has confirmed additions made by the Assessing Officer (AO) in respective assessment years. The ld. Counsel submits that Printed from counselvise.com 2 ITA Nos.7120 to 7123/DEL/2025 (A.Y. 2020-21 to 2023-24) the earlier Authorized Representative appointed by the assessee was not properly pursing the matter before the First Appellate Authority. Therefore, the assessee was forced to engaged services of another Counsel in March 2025. The last notice issued by the CIT(A) was dated 14.05.2025 fixing the date for hearing as 19.05.2025. The newly appointed Counsel requested for adjournment for filing submissions, the CIT(A) without giving any further opportunity passed the impugned order on 26.09.2025. The ld. Counsel submits that if an opportunity is granted to the assessee, the assessee would make submissions before the CIT(A). The ld. Counsel further contended that the assessee has prima facie good case on merits and would be able to show that the additions made by the AO are unsustainable. 3. Per contra, Shri Manoj Kumar, representing the department vehemently defended the impugned order. The ld. DR submits that multiple opportunities were given to the assessee to file submissions but the assessee failed to furnish any submissions or file relevant documents in support of his claim made in grounds of appeal. 4. Both sides heard. Considering facts of the case and in interest of justice, we deem it appropriate to grant one more opportunity to the assessee to make submissions before the First Appellate Authority. The CIT(A) shall grant reasonable opportunity of making submissions to the assessee and after considering the same and documents, if any, 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 CIT(A), without fail. Printed from counselvise.com 3 ITA Nos.7120 to 7123/DEL/2025 (A.Y. 2020-21 to 2023-24) 6. In the result, impugned order is set aside and appeals of the assessee for AYs 2020-21 to 2023-24 are allowed for statistical purpose. Order pronounced in the open court on Tuesday the 24th day of February, 2026. Sd/- Sd/- (BRAJESH KUMAR SINGH) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददिांक/Dated 25/02/2026 NV/- प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलार्थी/The Appellant , 2. प्रनिवादी/ The Respondent. 3. The PCIT 4. ववभागीय प्रनिनिथि, आय.अपी.अथि., सिल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "