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Mukeshkumar Kantilal Patel vs DCIT CC-14

Case No: ITA No. 6421/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI
Date: 1/28/2026

Parties Involved

appellantMukeshkumar Kantilal Patel
respondentDCIT CC-14

Facts Summary

The appeal is preferred by the assessee, Mukeshkumar Kantilal Patel, against the order dated 20.01.2025, passed by Ld. CIT(A)-26, Delhi under section 250 of the Income Tax Act, 1961 for Assessment Year 2021-22. The assessment was carried out by the Assessing Officer under sections 144 read with 153C of the Act, vide order dated 17.01.2024. Both the orders of the Assessing Officer and the CIT(A) are ex-parte.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the ex-parte orders of the Assessing Officer and CIT(A) should be set aside and the matter remanded for de novo assessment?

Judgment Outcome

Decided in favour of Assessee.

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Mukeshkumar Kantilal Patel vs DCIT CC-14 | ITA No. 6421/DEL/2025 | 2026 | Opakhya