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Richa Nangia vs. ACIT, Central, Circle-2.5

Case No: ITA Nos.810 & 811/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/3/2026

Parties Involved

appellantRicha Nangia
respondentACIT, Central, Circle-2.5

Facts Summary

Appeals in these cases have been filed against the orders both dated 20.12.2024 passed by the Ld. CIT(A)-25, Delhi pertaining to Assessment Years 2014-15 and 2015-16, respectively. Both the appeals of the assessee are revolving around common ground and hence for the purposes of adjudication were heard together and are being disposed by this common order. The facts in ITA No.811/Del/2025 are being considered for the purpose of this order and since the same are identical to ITA No.810/Del/2025, th

Decision in favour of

Assessee

Legal Issues

  • 1. Dismissal of appeal ex-parte without proper opportunity of being heard.
  • 2. Contravention of principles of natural justice.

6 more legal issues analysed in this judgement.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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