Naveen Mehta & Vikas Mehta Vs. DCIT

Parties Involved

Facts Summary

Both the Appeals filed by the different assessees are directed against the orders both dated 19.12.2025 passed by the Learned Commissioner of Income Tax (Appeals), New Delhi passed under Section 250 of the Income Tax Act, 1961 arising out of the assessment orders dated 26.03.2022 and 24.03.2022 respectively under Section 143(3) of the Income Tax Act, 1961 for Assessment Year 2021-22. The appeals were filed by Naveen Mehta and Vikas Mehta against the orders passed by the Commissioner of Income Tax (Appeals). The appeals were heard together as they relate to the same issue. The orders passed by the Commissioner of Income Tax (Appeals) were ex-parte as the assessees did not appear despite notices being served. The assessees argued that the notices were not sent to their correct email addresses, which led to their inability to represent their case. The assessees requested an opportunity to present their case effectively to the Commissioner of Income Tax (Appeals). The Income Tax Appellate Tribunal granted the appeals and set aside the orders passed by the Commissioner of Income Tax (Appeals). The Tribunal directed the Commissioner of Income Tax (Appeals) to grant an opportunity to the assessees to be heard and to finalize the issue by passing a reasoned order upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matters.…

Legal Issues

• 1. Whether the orders passed by the Commissioner of Income Tax (Appeals) were ex-parte?
• 2. Whether the assessees were given an opportunity to be heard?

Judgment Outcome

Decided in favour of Assessee.

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