SANDEEP GARG,DELHI V. INCOME TAX OFFICER, WARD - 35(5), DELHI

ITA 5820/DEL/2025

AI Insights

This case involves an appeal by the assessee, Sandeep Garg, against an ex parte order from the National Faceless Appeal Centre (NFAC), Delhi, pertaining to the Assessment Year 2022-23. The original assessment was made under Section 143(3) read with Section 144B of the Income-tax Act, 1961. The appeal was necessitated because the assessee failed to appear before the NFAC despite multiple notices. The Income Tax Appellate Tribunal (ITAT) decided to remit the case back to the Ld. CIT(A) for a fresh examination, emphasizing the need for a fair hearing and the opportunity for the assessee to present additional evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829539 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 21-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: PRAMOD JAIN; MUKUL GUPTA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.5820/Del/2025 [Assessment Years: 2022-23] Sandeep Garg, Kh. No. 73/7, Swatantra Nagar, Gali No. 5A, Narela. North West, Delhi-110040. Vs Income Tax Officer, Ward-35(5), Civic Centre, Delhi. PAN- AOGPG8366K Assessee Revenue Assessee by Shri Pramod Jain, CA & Shri Mukul Gupta, Adv. Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 13.01.2026 Date of Pronouncement 13.01.2026 ORDER PER MADHUMITA ROY, JM: This appeal has been preferred by the assessee against the order dated 12.09.2025 of the National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)], Delhi pertaining to Assessment Year 2022-23, arising out of Assessment order dated 24.03.2024 passed under Section 143(3) r.w.s. 144B of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’). Printed from counselvise.com ITA No.-5820/Del/2025 Sandeep Garg 2 2. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the case, particularly the fact that the impugned order being an ex parte one, as the assessee for some reasons, could not appear despite notices being sent to the assessee on several occasions, in order to meet the ends of justice, we are remitting the matter to the file of the Ld. CIT(A) for re-adjudication of the issues raised by the assessee before him within period of 10 months, hence. The Ld. CIT(A) is further directed to grant an opportunity of being heard and to consider the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matter. 3. We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed and finalize the same order strictly in accordance with law. Accordingly, the appeal is allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes without any order as to cost. Order pronounced in the open court on 13th January, 2026 Sd/- Sd/- [NAVEEN CHANDRA] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated- 15.01.2026. Pooja. Printed from counselvise.com ITA No.-5820/Del/2025 Sandeep Garg 3 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "