Paras Mal Lodha vs Assistant Commissioner Of Income Tax, Central Circle-20, New Delhi

This bunch of four appeals filed by the Assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals)-27, New Delhi, all dated 24.12.2025 arising out of penalty order all dated 05.03.2025 passed by Ld. DCIT/ACIT, Central, Circle-20, New Delhi, under section 271(1)(c) and 270A of the Act for the Assessment Years 2014-15, 2015-16, 2016-17 & 2017-18, respectively. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

All the four appeals of the assessee are on the issue of ex-parte orders passed by ld. CIT(A) and hence for the purposes of convenience were being heard together and are adjudicated by this common order.

At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed his all the cases ex-parte and thus its right to natural justice of being heard has been violated. The ld. Counsel submitted that the assessee was prevented by compelling person reason for making requisite compliance to the statutory notices of ld. CIT(A). It was submitted that the impugned conduct of the assessee was neither intentional nor mala fide. The appellant has further argued through its grounds of appeal that the ld. CIT(A) has dismissed its appeals while the quantum addition was pending adjudication before this Tribunal. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made.

The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move.

We have heard rival submissions in the light of material available on records. The misconduct of the assessee in not complying to the statutory notices of the ld. First Appellate Authority are evident from the para-4 of the assailed appellate orders all dated 25.11.2025. We are however in agreement with the justification tendered for the impugned non-compliance. We are also conscious of the fact that no litigant benefits by non-prosecution of its case. Accordingly in the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while affording opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. Accordingly, all the appeals of the assessee are therefore allowed for statistical purposes.

In the result, the appeal of the assessee in ITA Nos. 1653, 1654, 1655 & 1656/DEL/2026 are allowed for statistical purposes.