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IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH, ‘C’: NEW DELHI

BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER

AND

SHRI BRAJESH KUMAR, ACCOUNTANT MEMBER

ITA No.4960 to 4965/Del/2025

[Assessment Year: 2014-15 to 2019-20]

Ankit Madan Vs. ACIT/ DCIT Central Circle- 17

C-16, Connaught Place, Delhi

New Delhi

PAN No.APZPM9757J

Appellant Respondent

Assessee by Sh. Manish Khurana, Advocate

Revenue by Sh. Dayainder Singh Sidhu, CIT DR

Date of Hearing 21.01.2026

Date of Pronouncement 28.01.2026

ORDER

PER C.N. PRASAD, JM,

These appeals are filed by the Assessee against different

orders of the Ld.Commissioner of Income Tax (Appeals)-27,

Delhi for the A.Y. 2014-15 to 2019-20.

2. In all these appeals the assessee agitated that the Ld.

CIT(A) erred in passing exparte order without considering or

providing adequate opportunity to the assessee to file

submissions.

3. At the time of hearing the Ld. Counsel for the assessee

also submitted that National Company Law Tribunal passed

order u/s.95(1) of the Insolvency & Bankruptcy Code, 2016

declaring moratorium on the assessee who is the respondent

in the matter before the NCLT. A copy of the order is placed

on record.

4. Heard rival submissions, perused the orders of the

authorities below. We find that identical appeals of the

assessee for the A.Y. 2020-21, 2021-22 and 2023-24 in ITA

No.4985, 4986 and 4987/Del/2025 were disposed of by the

coordinate Bench by order dated 01.12.2025 wherein appeals

filed by the assessee were restored to the file of the Ld. CIT(A)

for the reason that all the appeals are disposed of exparte by

Ld. CIT(A). Therefore, since facts and circumstances are

identical, in the interest of justice, we restore all these appeals

to the file of the Ld. CIT(A) who shall decide the issues on

merits after providing adequate opportunity of being heard to

the assessee.

5. In the result, all the appeals are allowed for statistical

purposes.

Order pronounced in the open court on 28.01.2026.

SD/- SD/-

[BRAJESH KUMAR] [C.N. PRASAD]

ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 28.01.2026

NEHA , Sr.P.S.*

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Copy forwarded to:

1. Appellant

2. Respondent

3. PCIT

4. CIT(A)

5. DR

Asst. Registrar,

ITAT, New Delhi

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