Sumer Singh Tyagi Vs ITO (ITAT Delhi)
Ex Parte Assessment Meets Closed Door in Appeal – ITAT Delhi Gives Assessee One More Opportunity as Evidence Was Considered at Neither Stage
Summary: The appeal was filed by the assessee against the order dated 13.03.2026 passed by the CIT(A)/NFAC, Delhi for Assessment Year 2023-24. The assessee challenged the appellate order on several grounds, including the validity of the exparte assessment, rejection of additional evidence under Rule 46A, additions under sections 69C and 111A, charging of interest under sections 234B and 234D, and initiation of penalty proceedings under sections 271AAC(1) and 270A(9) of the Income-tax Act, 1961.
The first ground challenged the order of the CIT(A) passed under section 250 as being bad in law and on facts. The assessee also challenged the confirmation of assessment under Section 144 read with Section 144B, contending that the alleged non-compliance during assessment proceedings was neither wilful nor deliberate and was attributable to bona fide reasons, including technical glitches and procedural lapses.
The assessee further contended that the CIT(A) had mechanically rejected the application for admission of additional evidence under Rule 46A, despite explanations regarding the circumstances preventing production of the material during assessment. According to the grounds, this resulted in denial of a fair opportunity.
