SANJEEV AGGARWAL,DELHI V. ITO, WARD 35(5), CIVIC CENTRE, MINTO ROAD, NEW DELHI

ITA 5496/DEL/2025

AI Insights

The case involves an appeal by Sanjeev Aggarwal against the order passed by the Learned Commissioner of Income Tax (Appeals), New Delhi / National Faceless Appeal Centre (NFAC), which was dated 29.07.2025 for the Assessment Year 2013-14. The appeal was initially dismissed by the CIT(A) on grounds that the assessee failed to pursue the appeal despite being granted several opportunities. The Tribunal found that the CIT(A) did not adjudicate the issues on merits but merely affirmed the order of the Assessing Officer, which was also passed ex-parte. The Tribunal, considering the submissions of the Departmental Representative and the circumstances, decided to restore the matter for de novo adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835790 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 04-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI.RIFAUR RAHMAN, ACCOUNTANT MEMBER And SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5496/DEL/2025 (Assessment Year: 2013-14) Sanjeev Aggarwal, C/o. SBG & Co. Chartered Accountants, 9, Atta-Ur-Rehman Lane, Civil Lines, Delhi 110054 ...... Appellant PAN: AAEPA-9767-A Vs. ITO, Ward 35(5), Delhi 110002 ..... Respondent Appellant by : None Respondent by : Ms. Harpreet Kaur Hansra, Sr.DR Date of hearing : 28.01.2026 Date of pronouncement : 12.02.2026 ORDER PER S.RIFAUR RAHMAN,AM: The appeal has been filed by the assessee against the order passed by the Learned Commissioner of Income Tax (Appeals), New Delhi / National Faceless Appeal Centre (NFAC) dated 29.07.2025 for the Assessment Year 2013- 14. 2. None appeared on behalf of the assessee despite the matter being posted for hearing on 28.01.2026. In the absence of any appearance from the assessee, we proceeded to adjudicate the appeal with the assistance of the Ld. Departmental Representative (DR) of the Revenue. Printed from counselvise.com 2 ITA No. 5496/Del/2025 3. At the time of hearing, it was observed that the Ld. CIT(A) dismissed the appeal by holding that the assessee had failed to pursue the appeal despite being granted several opportunities, as noted in the first appellate order. It is evident that the Ld. CIT(A) has not adjudicated the issues on merits and merely affirmed the order of the Assessing Officer, which was also passed ex-parte. The Ld. DR relied upon the orders of the lower authorities. 4. We have considered the submissions of the Ld. DR and carefully perused the material available on record. Upon due consideration, we are of the view that, in the interest of justice, the matter requires to be restored for de novo adjudication. Accordingly, we set aside the impugned order and remit the issues back to the file of the Assessing Officer with a direction to decide the same afresh, after providing adequate opportunity of being heard to the assessee. The Ld. DR raised no objection to the same. The assessee is directed to fully cooperate with the Assessing Officer during the set-aside proceedings. We order accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 12th day of February, 2026. Sd/- Sd/- (VIMAL KUMAR) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 12/02/2026 NV/- Printed from counselvise.com 3 ITA No. 5496/Del/2025 Copy of the Order forwarded to : 1. The Appellant , 2. The Respondent. 3. The PCIT 4. The DR, ITAT 5. Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "