AMRIT VARSHA UDYOG LTD.,KOTDWAR V. DCIT CIRCLE 1, DEHRADUN

ITA 46/DDN/2025

AI Insights

The case involves Amrit Varsha Udyog Ltd., the appellant, contesting an assessment order that significantly increased their reported income for the Assessment Year 2019-20. Initially, the income was assessed at Rs. 11,99,800, but was later revised to Rs. 1,83,23,859 by the assessing officer, leading to the appeal. The Ld. CIT(A) dismissed the appeal without a hearing, prompting the appellant to approach the Income Tax Appellate Tribunal. The Tribunal found that the appeal was decided ex-parte without addressing all grounds on merits, leading to the remand of the case back to the Ld. CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714350 (ITAT-DEHRADUN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2019-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Opportunity of being heard

Judgement Text

" 1 ITA No. 46/DDN/2025 Amrit Varsha Udyog Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 46/DDN/2025 (A.Y 2019-20) Amrit Varsha Udyog Ltd. Plot No. D1, D2, D12, D13, UPSIDC Industrial Area Jashodharpur, Kotdwar, Uttarakhand PAN: AABCA1516H Vs. DCIT Circle1 Income Tax Officer, Subhash Road, Dehradun Uttarakhand Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 05/08/2025 Date of Pronouncement 08/08/2025 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/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 21/01/2025 for the Assessment Year 2019-20. 2. Brief facts of the case are that, an assessment order came to be passed on 05/03/2024 by computing the income of the Assessee at Rs. 1,83,23,859/- as against returned income of 11,99,800/-by making certain addition. Aggrieved by the assessment order dated 05/03/2024, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 21/01/2025, dismissed the Appeal filed by the Printed from counselvise.com 2 ITA No. 46/DDN/2025 Amrit Varsha Udyog Vs. DCIT Assessee. As against 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 neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders 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 Appeal has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the above facts and circumstances, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction Printed from counselvise.com 3 ITA No. 46/DDN/2025 Amrit Varsha Udyog Vs. DCIT 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 08th August, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 08 .08.2025 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 "