DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA V. AIRWIL SMARTCITY PRIVATE LIMITED, NOIDA

ITA 1111/DEL/2025

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT) as the appellant and Airwil Smart City Private Limited as the respondent. The appeal by the Revenue was against the order of the CIT(A) which had set aside the original assessment order and remanded the matter back to the Assessing Officer (A.O.) for a fresh assessment. The original assessment was made ex-parte under section 144 of the Income Tax Act, which the CIT(A) found necessary to revisit in the interest of justice. The Tribunal, after hearing the Department's Representative and reviewing the materials on record, decided to dismiss the Revenue's appeal, supporting the CIT(A)'s decision to remand the case for a de-novo assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772469 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RICHA GAHARWAR
• Keywords: Set aside
• Section: 144

Judgement Text

"1 ITA No. 1111/Del/2025 DCIT Vs. Airwil Smart City IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 1111/Del/2025 Dy. Commissioner of Income Tax, Office of the Dy. Commissioner of Income Tax, Central Circle-1, A.R. T. O., Complex, Sector-33 Noida, Uttar Pradesh Vs. Airwill Smart City Private Limited B-21-22, Sector-6, Gautam Budh Nagar, Noida, Uttar Pradesh PAN: AANCA1193N Appellant Respondent Assessee by None Revenue by Ms. Richa Gaharwar, CIT DR Date of Hearing 25/08/2025 Date of Pronouncement 27/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against the order of office of the Ld. Commissioner of Income Tax (Appeals)-3, Noida (‘Ld. CIT(A)’ for short), dated 03/12/2024, wherein the Ld. CIT(A) set aside the assessment order and remand the matter to the file of the A.O. for de-novo assessment. 2. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. Printed from counselvise.com 2 ITA No. 1111/Del/2025 DCIT Vs. Airwil Smart City 3. The Ld. Departmental Representative vehemently submitted that the Ld. CIT(A) erred in setting aside the order of the Ld. CIT(A) and also erred in remanding the matter to the file of the A.O. for framing fresh assessment ignoring the fact that the Assessee has been provided with sufficient opportunities of being heard by the A.O. Thus, sought for allowing the Appeal. 4. Heard and perused. In the present case, the assessment order has been passed u/s 144 of the Act, wherein the Assessee has been placed ex-pare. The Ld. CIT(A) considering the said fact that the assessment order has been passed u/s 144 of the Act, in the interest of justice, remanded the matter to the file of the A.O. for fresh adjudication. The Ld. CIT(A) has exercised the power conferred u/s 251(1) of the Act in remanding the matter to the file of the A.O.,as the assessment order itself passed u/s 144 of the Act, therefore, in our considered opinion, the action of the Ld. CIT(A) in remanding the matter to the file of the A.O. for de-novo assessment requires no interference at the hands of the Tribunal. Finding no merits in the Grounds of Appeal of the Revenue, the Appeal of the Revenue is hereby dismissed. Order pronounced in the open court on 27th August, 2025 Sd/- Sd/- (AVDHESH KUMAR MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 27.08.2025 R.N, Sr.P.S* Printed from counselvise.com 3 ITA No. 1111/Del/2025 DCIT Vs. Airwil Smart City Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "