AGILE MANUFACTURING SERVICES P LTD,HARYANA V. ITO WARD-1(3), GURGAON

ITA 392/DEL/2025

AI Insights

The case involves Agile Manufacturing Services Private Limited appealing against the order of the Ld. Commissioner of Income Tax (Appeals), New Delhi, which dismissed their appeal regarding the rejection of a deduction claim under section 80IAC of the Income Tax Act, 1961. The initial rejection by the A.O./CPC was due to the non-filing of Form 10CCB within the due date. The Assessee did not appear in the first appellate proceedings, leading to an ex-parte decision by the Ld. CIT(A). The Income Tax Appellate Tribunal found that not all grounds of appeal were decided on their merits and remanded the matter back to the Ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713387 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 392/Del/2025 Agile Manufacturing Services IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 392/DEL/2025 (A.Y 2023-24) Agile Manufacturing Services Private Limited, 990, Sector-38, Gurgaon, Haryana 122018, Haryana PAN: AATCA9486A Vs ITO Ward 1(3) HaryanaGurgaon, Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 30/07/2025 Date of Pronouncement 30/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/ Addl/JCIT(A)-12, Mumbai (‘Ld. CIT(A’ for short), New Delhi dated 02/12/2024 for the Assessment Year 2023-24. 2. Brief facts of the case are that, an intimation came to be passed by the A.O./CPC on 25/04/2024u/s 143(1) of the Income Tax Act, 1961 ('Act' for short), wherein rejected the claim made u/s 80IAC of the Act on the ground that Form 10CCB has not been filed within the due date, accordingly, held that no deduction will be allowed u/s 80IAC of the Act. Printed from counselvise.com 2 ITA No. 392/Del/2025 Agile Manufacturing Services Aggrieved by the intimation dated 08/10/2024, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 02/12/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record. 4. The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any submission before the Ld. CIT(A) even after providing sufficient opportunity, further submitted that the Assessee failed to produce any cogent document to prove that the form No. 10CCB has been filed in the later stage. Therefore, theLd. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. Printed from counselvise.com 3 ITA No. 392/Del/2025 Agile Manufacturing Services CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 30thJuly, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-30 .07.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com 4 ITA No. 392/Del/2025 Agile Manufacturing Services Printed from counselvise.com "