Jasbir Maan Vs DCIT (ITAT Delhi)
A bunch of five appeals were filed by the assessee before the ITAT Delhi against a common order dated 21.07.2025 passed by the Commissioner of Income Tax (Appeals)-3, Noida [CIT(A)]. These appeals related to Assessment Years 2013-14 to 2017-18 and arose from assessment orders dated 31.12.2018 passed under Section 153A read with Section 143(3) of the Income-tax Act, 1961 by the DCIT, Central Circle-1, Noida (AO).
During the hearing before the Tribunal, the assessee’s counsel sought an adjournment on the ground that a paper book was yet to be compiled and filed. The Departmental Representative (CIT(DR)) highlighted that the CIT(A)’s order being challenged was admittedly an ex parte order. It was pointed out that page 2 of the CIT(A) order recorded multiple hearing dates fixed to provide the assessee opportunities to represent its case. However, for one reason or another, the assessee did not appear before the CIT(A) and did not argue the matter.
In view of these circumstances, the CIT(DR) strongly opposed the assessee’s request and submitted that since the impugned appellate order was ex parte and the assessee had not cooperated before the CIT(A), the matter should be remitted back to the CIT(A) for a fresh hearing on the issues.
After hearing both parties and considering the CIT(A)’s order dated 21.07.2025 along with the dates recorded therein, the Tribunal noted that despite notices sent to the assessee, no one had appeared and no cooperation had been extended before the CIT(A). Accordingly, the Tribunal disposed of the appeals by remitting the issues back to the file of the CIT(A) for proper adjudication. The CIT(A) was directed to pass a reasoned order based on the evidence on record or any additional evidence that the assessee may choose to file at the time of hearing.
The Tribunal also clarified that if the assessee again fails to cooperate with the CIT(A), the CIT(A) would be free to pass a reasoned order strictly in accordance with law. The appeals were therefore allowed for statistical purposes.
The order was pronounced in open court on 08 January 2026.
FULL TEXT OF THE ORDER OF ITAT DELHI
