DPL BUILDERS PRIVATE LIMITED,NEW DELHI V. ACIT CENTRAL CIRCLE 3, NEW DELHI

ITA 1977/DEL/2023

AI Insights

DPL Builders Pvt. Ltd. filed multiple appeals against the orders of the CIT(A) for various assessment years, which were dismissed ex-parte. The appeals were heard by the ITAT, which noted the absence of the assessee's representative despite the filing of a Vakalatnama. The Departmental Representative argued for the dismissal of the appeals based on the non-appearance of the assessee. However, the ITAT decided to remand the cases back to the CIT(A) for a detailed examination of the grounds of appeal, emphasizing the need for substantial justice and a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711665 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2014-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" 1 ITA No. 1976/Del/2023 & ors DPL BUILDERS 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. 1976/DEL/2023 (A.Y 2013-14) I.T.A. No. 1977/DEL/2023 (A.Y 2014-15) I.T.A. No. 1978/DEL/2023 (A.Y 2016-17) I.T.A. No. 1979/DEL/2023 (A.Y 2017-18) I.T.A. No. 1980/DEL/2023 (A.Y 2018-19) I.T.A. No. 1981/DEL/2023 (A.Y 2019-20) DPL Builders Private Limited 46, South Ganesh Nagar, Patparganj, New Delhi PAN: AADCD4410D Vs ACIT Central Circle-3 New Delhi Appellant Respondent Assessee by None Revenue by Ms.PoojaSwaroop, CIT(DR) Date of Hearing 21/07/2025 Date of Pronouncement 23/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appealsare filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)-23 (‘Ld. CIT(A)’ for short), New Delhi dated 29/04/2023 and 29/04/2023 for Assessment Year A.Y 2013-14 and 2014-15, order dated 01/05/2023 for Assessment Year 2016-17, 25/05/2023 forA.Y 2017-18, order01/05/2023 for Assessment Year A.Y 2018-19 and order dated 29/04/2023 for A.Y 2019-20, wherein the Ld. CIT(A) has dismissed the Appeals of the Assessee ex-parte. Printed from counselvise.com 2 ITA No. 1976/Del/2023 & ors DPL BUILDERS PVT. LTD. 2. None appeared for the Assessee, even though the Vakalatnama has been filed on behalf the Assessee, the Assessee's Representative remained absent. Considering the issue involved in the present Appeals, we deem it fit to hear the Ld. Departmental Representative and decide the captioned appeals. 3. The Ld. Departmental Representative vehemently submitted that even after providing sufficient opportunities, the Assessee remained absent before the Ld. CIT(A), therefore, the Ld. CIT(A) had no option but to dismiss the Appeal. Thus, relying on the orders of the Lower Authorities, Ld. Department's Representative sought for dismissal of the above Appeals. 4. We have heard the Ld. Departmental Representative andperused the material. As could be seen from the order of the Ld. CIT(A), all the first appeals have been dismissed ex-parte vide order impugned. However, the Ld. CIT(A) has also not adjudicated all the grounds of Appeal of the Assessee in detail. Considering the above facts and circumstances, we are of the consider opinion that if the matter is restored to the file of the Ld. CIT(A) for deciding the Appeals afresh, substantial justice would be render. Accordingly, we set aside the orders of the Ld. CIT(A) and remand the matters to the file of the Ld. CIT(A) with a direction to decide the Appeals afresh in accordance with law on its merits. Needless to say that the Assessee shall be provided with opportunity of being heard as required under the law. Printed from counselvise.com 3 ITA No. 1976/Del/2023 & ors DPL BUILDERS PVT. LTD. 5. In the result, the Appeals of the Assessee in ITA Nos. 1976/Del/2023, 1977/Del/2023, 1978/Del/2023, 1979/Del/2023, 1980/Del/2023, 1981/Del/2023 are partly allowed for statistical purpose. Order pronounced in the open court on 23rd July , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 23.07.2025 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 "