CHANDRALEKHA CONSTRUCTIONS PVT LTD,DELHI V. ACIT,CIRCLE-25(1), DELHI

ITA 1181/DEL/2025

AI Insights

The case involves Chandralekha Constructions Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, concerning the assessment year 2017-18. The appeal was initially heard ex-parte as the assessee did not appear, and the CIT(A) had proceeded to affirm the Assessing Officer's disallowances and additions. The Revenue supported the CIT(A)'s findings, emphasizing the absence of any explanation or evidence from the assessee. The Tribunal, considering the circumstances, decided to remand the case back to the CIT(A) for a thorough re-examination, providing the assessee another opportunity to present its case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829524 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 27-02-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1181/Del/2025 Assessment Year: 2017-18 Chandralekha Constructions Pvt. Ltd., 119, First Floor, Sant Nagar, East of Kailash, South Delhi, New Delhi Vs. Commissioner of Income Tax (Appeals)-29, Circle-25(1), Delhi PAN: AAACC4095N (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s order dated 23.12.2024 passed in case no. NFAC/2016-17 10260797, involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 13.01.2026 Date of pronouncement 13.01.2026 Printed from counselvise.com ITA No.1181/Del/2025 2 | P a g e Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2. It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. 3. The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case. 4. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out. 5. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for her afresh appropriate adjudication, within three effective Printed from counselvise.com ITA No.1181/Del/2025 3 | P a g e opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 13th January, 2026 Sd/- Sd/- (AMITABH SHUKLA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15th January, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "