SATENDER TYAGI C/O B K KAPUR & COMPANY,GHAZIABAD V. ACIT, MEERUT, MEERUT

ITA 5832/DEL/2025

AI Insights

The case involves multiple appeals by the assessee, Satender Tyagi, against the orders of the CIT(Appeals)-30, New Delhi, under Section 147 read with Section 144 of the Income Tax Act, 1961. The appeals pertain to different assessment years and were consolidated for hearing. The primary issue was the absence of the assessee in previous hearings, leading to ex parte orders. The tribunal decided to remit the cases back to the First Appellate Authority to ensure the assessee has a fair opportunity to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828802 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 22-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"1 ITA Nos. 5829, 5830, 5831 & 5832/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 5829 to 5832/DEL/2025 Ass.Yrs. 2012-13, 2014-15, 2015-16 & 2019-20 Satender Tyagi C/o B.K. Kapur & Company, 17, Navyug Market, Ghaziabad. PAN: AANPT 7632 G Vs ACIT, Central Circle-1, Gurgaon. APPELLANT RESPONDENT Assessee represented by Shri Madhav Kapur, Adv. Department represented by Sh. Mahesh Kumar, CIT(DR) Date of hearing 14.01.2026 Date of pronouncement 16.01.2026 O R D E R PER BENCH: The captioned appeals preferred by the assessee are directed against separate orders of the Ld. CIT(Appeals)-30, New Delhi under Section 147 r.w.s. 144 of the Printed from counselvise.com 2 ITA Nos. 5829, 5830, 5831 & 5832/Del/2025 Income Tax Act, 1961 (herein after referred to as the “Act”). Relevant details are tabulated as under: Sl. No./ITA/ No./assessment year Order appealed against AO’s order(s) 1. ITA No. 5829/Del/2025 (A.Y. 2012-13) CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: ITBA/APL/ M/250/2025-26/ 1078829615(1) DCIT, CC, Ghaziabad Order dt. 23.10.2019 2. ITA No. 5830/Del/2025 (A.Y. 2014-15) CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: ITBA/APL/ M/250/2025-26/ 1078829544(1) DCIT, CC, Meerut Order dt. 29.09.2021 3. ITA No. 5831/Del/2025 (A.Y. 2015-16) CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: ITBA/APL/ M/250/2025-26/ 1078829394(1) DCIT, CC, Meerut Order dt. 29.09.2021 4. ITA No. 5832/Del/2025 (A.Y. 2019-20) CIT(A)-3, Noida - order dt. 23.07..2025 [DIN: ITBA/APL/ M/250/2025-26/ 1078829467(1) DCIT, CC, Meerut Order dt. 29.09.2021 All these matters were taken up together for hearing and are being disposed of by a single composite order for the sake of convenience. 2. Having heard the Learned Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, particularly the orders passed by the Learned First Appellate Authority, impugned before us, being ex parte, as the assessee for some reason or the other could not appear despite issuance of notices for hearing, in order to afford an opportunity to the assessee to represent his case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit these matters back to the file of the Learned First Appellate Authority for decision afresh with a direction to adjudicate the matters upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at Printed from counselvise.com 3 ITA Nos. 5829, 5830, 5831 & 5832/Del/2025 the time of hearing of the matters. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matters and finalize the same strictly in accordance with law. We order accordingly. 3. In the result, assessee’s appeals ITA Nos. 5829, 5830, 5831 & 5832/Del/2025 are allowed for statistical purposes. Order pronounced in open court on 16.01.2026. Sd/- Sd/- (NAVEEN CHANDRA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.01.2026. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "