UDITANSHU BANKA,LAXMI NAGAR ,DELHI V. DCIT-CC-03, JHANDELWALAN EXTENSION

ITA 628/DEL/2025

AI Insights

The case involves Uditanshu Banka, the appellant, who contested an assessment order passed by the Deputy Commissioner of Income Tax, which included additions of Rs. 20,70,000 under section 45 of the Income Tax Act, 1961. The initial appeal to the Commissioner of Income Tax (Appeals) was dismissed without a hearing, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the assessee was not given a fair opportunity to present his case, violating the principles of natural justice, and thus remanded the case back to the CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790296 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 31-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: V.K.TULSIAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"1 ITA No. 628/Del/2025 Uditanshu Banka Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 628/DEL/2025 (A.Y 2020-21) Uditanshu Banka F-172/A-1, Mangal Bazar, Laxmi Nagar, Delhi PAN: CIWPB4899J Vs. Deputy Commissioner of Income Tax, Central Circle-03, E-2, A.R.A Central Circle, Jhandewalan Extension, New Delhi Appellant Respondent Assessee by Sh. V.K. Tulsian, CA Revenue by Ms. PoojaSwaroop, CIT (DR) Date of Hearing 06/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-25, New Delhi (‘Ld. CIT(A’ for short), New Delhi dated 25/11/2024 pertaining to Assessment Years 2020-21. 2. Brief facts of the case are that, an assessment order came to be passed on 01/03/2023 by making two addition of Rs. 20,70,000/-u/s 45 of Income Tax Act, 1961 ('Act' for short). Aggrieved by the assessment order dated 01/03/2023, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 25/11/2024 , dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 628/Del/2025 Uditanshu Banka Vs. DCIT 3. The Ld. Counsel for the Assessee vehementlysubmitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 28th November, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Printed from counselvise.com 3 ITA No. 628/Del/2025 Uditanshu Banka Vs. DCIT Date:- 28.11.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "