RAMAN GARG,NARNAUL V. ITO, WARD-1, NARNAUL

ITA 6454/DEL/2025

AI Insights

This case involves an appeal by Raman Garg against the order of the National Faceless Appeal Centre (NFAC), which arose from an assessment order under sections 147, 144, and 144B of the Income Tax Act, 1961 for the assessment year 2018-19. The primary issue was the failure of the assessee to appear before the tax authorities regarding cash deposits in his bank account, which he claimed were from sales of mobile phones and vouchers. The Tribunal noted the absence of the assessee's appearance and the need for factual verification of the claims made, leading to the decision to set aside the previous orders and remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836609 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 11-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: SANJAY GUPTA
• Keywords: Condonation of delay; Set aside
• Section: 147; 144

Judgement Text

"P a g e | 1 ITA No.6454/Del/2025 Raman Garg (AY: 2018-19) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6454/Del/2025 (Assessment Year: 2018-19) Raman Garg H.No. 978, Huda Sector-1, Narnaul, Mahendragarh, Haryana – 123001 Vs. ITO, Ward-1 Narnaul, Haryana – 123001 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AMWPG5770B Appellant .. Respondent Appellant by : Sh. Sanjay Gupta, CA Respondent by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 04.02.2026 Date of Pronouncement 11.02.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal preferred by the Assessee against the order dated 03.10.2024 of Ld. National Faceless Appeal Centre (NFAC) (hereinafter Printed from counselvise.com P a g e | 2 ITA No.6454/Del/2025 Raman Garg (AY: 2018-19) referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1069351581(1) arising out of the assessment order dated 21.03.2023 u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit of Income-tax Departmentfor AY: 2018-19. 2. On hearing both sides we find that there is delay in filing of the appeal for which an application for condonation of delay has been filed supported with an affidavit. The delay being not of a substantive period stand condoned. Appeal is admitted for hearing. 3. Further, it comes up that assessee had failed to appear before both the tax authorities and the issue involved is of cash deposited in the bank account for which assessee claims that the same was by way of sales of mobile phones and mobile vouchers only. It comes up that assessee has raised legal issue which has not been entered into by the ld. CIT(A). 4. However, as the assessee has failed to appear and give a factual detail of the issue which requires verification. We are inclined to allow the appeal for statistical purpose and set aside the impugned orders. The issue of merits Printed from counselvise.com P a g e | 3 ITA No.6454/Del/2025 Raman Garg (AY: 2018-19) as well as law is restored to the files of ld. AO to give opportunity to the assessee and pass order afresh. 5. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 11.02.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 11.02.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "