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
This bunch of five appeals have been preferred by the assessee against the same order dated 21.07.2025 of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2013-14 to 2017-18 respectively, arising out of Assessment order dated 31.12.2018 under Section 153A r.w.s 143(3) of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-1, Noida (hereinafter referred to as the ‘AO’).
2. The Ld. Counsel appearing for the assessee sought for an adjournment for filing the Paper Book, which are to be compiled. On the other hand, the Ld. CIT(DR) has drawn our attention to this particular fact that the order passed by the Ld. CIT(A) is admittedly an ex parte order. In fact, page 2 of the said order mentions about different dates that were fixed for hearing only to provide opportunities to the assessee to represent its case before the said authority. However, for some reason or the other, the assessee could not appear and argue the matter before the Ld. CIT(A).
3. Under these facts and circumstances of this matter, the Ld. CIT(DR) vehemently opposed the submissions of the Ld. AR and submitted that since the impugned order is an ex parte one and no cooperation was made before the Ld. CIT(A), the order requires to be remitted back to the said authority for fresh hearing on the issues involved therein.
4. Having heard the Ld. Counsels appearing for the parties and considering the order passed by the Ld. CIT(A) dated 21.07.2025 and the dates mentioned therein, despite notices sent to the assessee, none appeared, no co-operation has been made by the assessee before the said authority, we dispose these appeals by remitting the issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. CIT(A) is directed to pass a reasoned order as per the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
5. We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass a reasoned order strictly in accordance with law. Accordingly, the appeals are allowed for statistical purposes.
6. In the result, all appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 08TH January, 2026
