BERGER BECKER COATINGS PVT LTD,DELHI V. DCIT,CIRCLE-4(2), DELHI

ITA 3846/DEL/2025

AI Insights

The case involves Berger Becker Coatings Pvt. Ltd., the appellant, contesting an assessment order passed by the Income Tax Department, which significantly increased the Assessee's declared income for the Assessment Year 2020-21. The initial appeal to the Commissioner of Income Tax (Appeals) was dismissed ex-parte, leading to the current appeal. The Assessee argued that they were not given a fair opportunity to be heard, violating principles of natural justice. The Department's representative supported the lower authorities' decision, emphasizing the absence of sufficient cause for the delay in filing the appeal. However, the Tribunal found merit in the Assessee's claim of not being notified and remanded the case for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827601 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: H
• Assessment Year: 2020-2021
• Appeal Filed On: 12-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.K. JADHAV
• Assessee Lawyers: NITIN SHARMA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"1 ITA No. 3846/Del/2025 Berger Becker Coatings Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3846/DEL/2025 (A.Y. 2020-21) Berger Becker Coatings Private Limited, 19 DDA, Commercial Complex, Kailsah Colony Extension, Zamrudpur, New Delhi PAN: AABCB8159K Vs Income Tax Department DCIT Circle 4(2), C. R. Building, New Delhi Appellant Respondent Assessee by Sh. Nitin Sharma, CA Revenue by Sh. S. K. Jadhav, CIT(DR) Date of Hearing 05/01/2026 Date of Pronouncement 07/01/2026 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, Delhi, (‘Ld. CIT(A)/NFAC’ for short), dated 02/01/2025 pertaining to Assessment Year 2020-21. 2. There is a delay of 73 days in filing the present Appeal. The Assessee filed an application for coupled with an affidavit of the Managing Director contending that the order impugned has been passed ex-parte and the Assessee company has not received any intimation or alert regarding the pronouncement of the order and came to know regarding the passing of the order impugned only during the course of statutory audit, immediately filed the present appeal with a delay of 73 days. Further contended that, delay caused Printed from counselvise.com 2 ITA No. 3846/Del/2025 Berger Becker Coatings Pvt. Ltd. Vs. ITO in filing the present Appeal is not intentional but for the bona-fide reason mentioned in the affidavit. Thus, sought for condoning the delay in filing the present Appeal. 3. Per contra, the Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present Appeal on delay in latches. 4. We have heard both the parties and perused the material available on record on the issue of delay in filing the present Appeal. For the reason stated in the application for condoantion of delay, delay of 73 days in filing the present appeal is condoned. 5. Brief facts of the case are that, an assessment order came to be passed on 30/10/2023 under Section 143(3) read with Section 144C(3)r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 32,67,53,450/- as against the returned income of Rs. 16,93,03,680/-. Aggrieved by the assessment order dated 30/10/2023, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 02/01/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 02/01/2025, Assessee preferred the present Appeal. Printed from counselvise.com 3 ITA No. 3846/Del/2025 Berger Becker Coatings Pvt. Ltd. Vs. ITO 6. The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. Thus, sought for allowing the Appeal. 7. The Ld. Department's Representative relying on the order of Lower authorities sought for dismissal of the appeal. 8. We have heard both the parties 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 facts that the Assessee has not participated in the first Appellate proceedings, in the interest of 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. 9. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 07th January, 2026. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 07.01/2026 R.N, Sr.P.S* Printed from counselvise.com 4 ITA No. 3846/Del/2025 Berger Becker Coatings Pvt. Ltd. Vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "