DINX SOLUTIONS PVT LTD,NEW DELHI V. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

ITA 288/DEL/2025

AI Insights

The case involves Dinx Solutions Pvt. Ltd., the appellant, contesting an ex-parte assessment order passed under sections 147 and 144B of the Income Tax Act, 1961, which added Rs. 1,00,00,000 under section 69A read with section 115BBE of the Act for the Assessment Year 2017-18. The initial appeal to the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre was dismissed, leading to the current appeal. The Tribunal noted that both the A.O. and the CIT(A) had passed their orders ex-parte without the participation of the assessee, and the CIT(A) did not address all grounds of the appeal on merits, which constituted a violation of the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711851 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: TARUN TULSANI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147

Judgement Text

"1 ITA No.288/Del/2025 Dinx Solutions Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “B” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 288/DEL/2025 (A.Y 2017-18) Dinx Solutions Private Limited 701, 7th floor Deepali Building 92, Nehru Place, New Delhi PAN: AADCD2409G Vs DCIT, Circle 7(1) C. R. Building, New Delhi Appellant Respondent Assessee by Shri TarunTulsani, Adv Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 22/07/2025 Date of Pronouncement 22/07/2025 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 12/06/2024 for the Assessment Year 2017-18. 2. An ex-parte assessment order came to be passed u/s 147 read with Section 144B of the Income Tax Act, 1961 ('Act' for short) by making addition of Rs. 1,00,00,000/- u/s 69A r.w. Section 115BBE of the Act. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 12/06/2024 vide order impugned. As against the order of the Ld. CIT(A) dated 12/06/2024, the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No.288/Del/2025 Dinx Solutions Pvt. Ltd. 3. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 4. The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings and even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de- novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. Printed from counselvise.com 3 ITA No.288/Del/2025 Dinx Solutions Pvt. Ltd. 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 22nd July, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 22 .07.2025 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 "