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

ITA 7137/DEL/2025

AI Insights

This case involves an appeal by the assessee, Rajesh Chaudhary, against the order of the Commissioner of Income Tax (Appeals)-27, New Delhi, which confirmed the additions made by the Assessing Officer (AO) under section 147 of the Income Tax Act, 1961 for the Assessment Year 2019-20. The appeal was primarily based on the grounds that the assessee was not given a fair opportunity to present his case, as the CIT(A) passed the order without further hearings despite requests for adjournments by the newly appointed counsel. The Income Tax Appellate Tribunal (ITAT) found merit in the assessee's contention and decided to remand the case back to the CIT(A) for a fresh decision after allowing the assessee to make submissions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840993 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Appeal Filed On: 07-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: ANIL KUMAR CHOPRA; THROUGH
• Keywords: Set aside
• Section: 147

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.- 7137/Del/2025 [Assessment Year: 2019-20] Rajesh Chaudhary, 87, Sector 15A, Uttar Pradesh- 201301. Vs DCIT, Central Circle-19, Delhi-110055. PAN- AADPC6427E Assessee Revenue Assessee by Shri Anil Kumar Chopra, FCA (through VC) & Shri Vinod Garg, Adv. Revenue by Shri Dayainder Singh Sidhu, CIT(DR) Date of Hearing 25.02.2026 Date of Pronouncement 25.02.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-27, New Delhi [hereinafter referred to as the ‘Ld. CIT(A)] order dated 26.09.2025 arising out of the order dated 27.03.2024 passed under section 147 of the Income Tax Act, 1961 (hereinafter referred to as the Printed from counselvise.com ITA No.- 7137/Del/2025 Rajesh Chaudhary 2 ‘the Act’) by the DCIT, Central Circel-19, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (AY) 2019-20. 2. The Ld. AR, at the outset submitted that the CIT(A) in an ex-parte proceedings has confirmed the additions made by the AO in the present assessment year. The ld. Counsel submits that the earlier the Ld. AR 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. However, the Ld. 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, the Ld. CIT(DR) relied upon the order of the authorities below and submitted for the dismissal of the assessee’s appeal. 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. Printed from counselvise.com ITA No.- 7137/Del/2025 Rajesh Chaudhary 3 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 Ld. 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 Ld. CIT(A), without fail. 6. In the result, impugned order is set aside and appeal of the assessee for AY 2019-20 is allowed for statistical purpose. Order pronounced in the open court on 25th February, 2026. Sd/- Sd/- [VIKAS AWASTHY] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 26.02.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "