CAR-O-LINER INDIA PVT. LTD.,DELHI V. PCIT-1 ASSESSING OFFICER, NEW DELHI

ITA 6951/DEL/2025

AI Insights

Car-O-Liner India Pvt. Ltd. filed an appeal against the order of the PCIT-1, which was decided ex-parte by the CIT(A) due to the assessee's request for adjournment and lack of further hearing opportunity. The tribunal found that the CIT(A) had erred in law and on facts by passing the order in gross violation of the principles of natural justice, as the assessee was not given a proper opportunity to present key documentary evidence. Consequently, the tribunal set aside the CIT(A)'s order and directed a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792138 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 31-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: DEEPAK KATARIA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"ITA No. 6951/DEL/2025 Car-o-Liner Pvt Ltd. PCIT-1 (AO),CIRCLE-4(2), C.R. BUILDING, N. DELHI 1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6951/DEL/2025; Assessment Year: 2020-21 Car-O-Liner India Pvt. Ltd 804, 4th Floor, Arjun Nagar New Delhi-110003 Vs PCIT-1 Assessing Officer, Circle-4(2), C.R. Building New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAMCA1847N Assessee by : Shri Deepak Kataria, CA. Department/Revenue by : Shri Vikram Singh Sharma, SR DR Date of Hearing: 12.12.2025 Date of Pronouncement: 12.12.2025 ORDER Per Renu Jauhri, Accountant Member: An early hearing petition dated 08.12.2025, filed by the assessee in respect of the above captioned appeal. The petition was fixed for hearing. It has been submitted that Ld. CIT(A), NFAC, erred in law and on facts by passing impugned order dated 22.09.2025 in gross violation of the principles of natural justice as the opportunity of being heard has not been given to him. Resultantly, the key documentary evidences could not be submitted before CIT(A). Before us, both the parties consented for hearing of the appeal. Printed from counselvise.com ITA No. 6951/DEL/2025 Car-o-Liner Pvt Ltd. PCIT-1 (AO),CIRCLE-4(2), C.R. BUILDING, N. DELHI 2 | P a g e 2. Ld. AR has requested to restore the file to CIT(A), NFAC, for fresh adjudication after affording due hearing as the order has been passed in gross violation of the principles of natural justice. 3. We have heard the rival submissions and perused the material available on record. It is noted that the assessee had filed an appeal before Ld. CIT(A) against order of the Ld. AO passed u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961 (hereinafter referred to as “Act”) dated 29.09.2023 wherein several legal and factual grounds have been raised. The Ld. CIT (A) issued notice dated 12.05.2025, in response to which the assessee responded, requesting for adjournment. However, no further opportunity of being heard was granted and the appeal was decided ex-parte by Ld. CIT(A). 4. In view of the above facts and circumstances, we deem it appropriate to set-aside the order of Ld. CIT(A) with directions to adjudicate the appeal on merits after affording reasonable opportunity of being heard to the assessee. 5. Accordingly, the early hearing petition is rendered infructuous and the appeal of the assesse is allowed for statistical purposes. Order pronounced in the Open Court on 12 -12-2025. Sd/- Sd/- (Mahavir Singh) (Renu Jauhri) Vice- President Accountant Member Dated: 15.12.2025 Pooja Mittal Copy forwarded to: Printed from counselvise.com ITA No. 6951/DEL/2025 Car-o-Liner Pvt Ltd. PCIT-1 (AO),CIRCLE-4(2), C.R. BUILDING, N. DELHI 3 | P a g e 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "