VIKAS KUMAR TANDAWAL,GHAZIABAD V. ITO, GHAZIABAD

ITA 3730/DEL/2025

AI Insights

The case involves Vikas Kumar Tandawal, the appellant, who contested an assessment order from the Income Tax Officer (ITO) for the Assessment Year 2012-13, which added Rs. 20,52,000 as unexplained and undisclosed income. The CIT(A) dismissed the appellant's first appeal, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal noted the absence of the appellant's representation and the CIT(A)'s decision being made ex-parte without a comprehensive examination of all appeal grounds. Consequently, the Tribunal remanded the case back to the CIT(A) for a detailed re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 825103 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2012-2023
• Appeal Filed On: 04-06-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI BEFORE SH. YOGESH KUMAR U.S., JUDICIAL MEMBER & SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3730/Del/2025 :Assessment Year : 2012-13 Vikas Kumar Tandawal, Plot No. 194, 1st Floor, Balaji Enclave, Govindpuram, Ghaziabad-201001 Vs Income Tax Officer, Ward-2(2)(5), Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. AEBPT9946D Assessee by: None Revenue by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 08.12.2025 Date of Pronouncement: 29.12.2025 ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre[‘Ld. CIT(A)/NFAC’ for short], Delhi dated 14.11.2023pertaining to Assessment Year2012-13. 2. Brief facts of the case are that, an Assessment Order came to be passed on 18.11.2019 by making an addition of Rs. 20,52,000/- on account of unexplained and undisclosed income. Aggrieved by the Assessment Order dated 18.11.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 14.11.2023, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), Assessee preferred the present Appeal. Printed from counselvise.com ITA No. 3730/Del./2025 Vikas Kumar Tandawal 2 3. None appeared on behalf of the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal on merits by hearing the Ld. Department's Representative and perusing the material available on record. 4. The Ld. Departmental Representative vehemently submitted that the Assessee has not appeared before the ld. CIT(A) even after providing sufficient opportunities. Therefore, the ld. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been decided 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 fact that the Assessee has not participated in the first Appellate proceedings, in the interest of 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. Printed from counselvise.com ITA No. 3730/Del./2025 Vikas Kumar Tandawal 3 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order Pronounced in the Open Court on 29/12/2025. Sd/- Sd/- (Naveen Chandra) (Yogesh Kumar US) Accountant Member Judicial Member Dated: 29/12/2025 *Subodh Kumar/R.N, Sr. PS* Copy forwarded to: Appellant 1. Respondent 2. CIT 3. CIT(Appeals) 4. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "