BABA CONSTRUCTION PRIVATE LIMITED,NEW DELHI V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 25, NEW DELHI

ITA 1872/DEL/2025

AI Insights

The case involves M/s Baba Construction Pvt. Ltd, the appellant, contesting the dismissal of their appeal by the CIT(A) under section 249(4)(b) of the Income Tax Act. The dismissal was challenged on the grounds that the assessee had duly filed their return and paid the due tax, which the CIT(A) allegedly overlooked. The Tribunal heard extensive arguments from both sides and reviewed the case records and relevant documentary evidence. The Tribunal concluded that the CIT(A)'s dismissal of the appeal was not justified and decided to remand the case back to the CIT(A) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772606 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: NEERAJ KUMAR INDORI
• Keywords: Set aside; Opportunity of being heard
• Section: 148

Judgement Text

"Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1872/DEL/2025 [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd Vs. The Dy. C.I.T G-83/201, Vijay Chowk Central Circle - 25 Laxmi Nagar, Delhi Delhi PAN – AAACB 0894 Q (Applicant) (Respondent) Assessee By : Shri Neeraj Kumar Indori, CA Shri Aslam, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of NFAC, New Delhi dated 27.01.2025 for A.Y 2018-19. Printed from counselvise.com ITA No. 1872/DEL/2025 [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd Page 2 of 5 2. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 3. The sum and substance of the grievance of the assessee is that ld. CIT(A) was not justified in dismissing the appeal of the assessee by invoking provisions of section 249(4)(b) of the Act. [4. At the very outset, the ld. counsel for the assessee submitted that the only issue is with regard to dismissing the appeal of assessee by Ld. CIT (A) by invoking the provisions of section 249(4)(b) of the Act, more particularly when the returned income has been filed by the assessee wherein due tax has duly been paid. The ld. CIT(A) passed the impugned order without appreciating the facts and circumstances of the case and without appreciating the fact that the assessee company has duly filed original as well as return in response to notice u/s 148 of the Act. Due tax has also been paid by the assessee. Printed from counselvise.com ITA No. 1872/DEL/2025 [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd Page 3 of 5 5. In view of the above circumstances, it was prayed that the matter may be set aside to the file of CIT(A) to decide the case afresh on merits. 6. Per contra, the ld. DR raised no serious objections. 7. Having heard the rival submissions, we are of the considered view that when the assessee has filed return showing that due tax has been paid, the ld. CIT(A) was not justified in dismissing the appeal of the assessee company by applying provisions of section 249(4)(b) of the Act. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee after considering the documents/evidences furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the Assessing Officer. Printed from counselvise.com ITA No. 1872/DEL/2025 [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd Page 4 of 5 8. In the result, the appeal of the assessee in ITA No. 1872/DEL/2025 is allowed for statistical purposes. The order is pronounced in the open court on 26.08.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26th AUGUST, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 1872/DEL/2025 [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd Page 5 of 5 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order Printed from counselvise.com "