EARTH BUILDTECH PRIVATE LIMITED,DELHI V. THE ACIT, CENTRAL CIRCLE-25, NEW DELHI, DELHI

ITA 2678/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779545 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 23-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2678/Del/2025 : Asstt. Year: 2017-18 Earth Buildtech Pvt. Ltd. 168, A.G.C.R. Enclave Opp. Karkarduma Court, Delhi-110092 Vs ACIT, Central Circle-25, New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCE6878M Assessee by : None Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 16.10.2025 Date of Pronouncement: 16.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)-29, New Delhi’s in case No. NFAC/2016-17/10285125 dated 18.03.2025, in proceedings u/s 147 r.w.s. 144B of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 3. It emerges at the outset during the course of hearing that the learned CIT(A)’s detailed discussion has proceeded ex-parte Printed from counselvise.com ITA No. 2678/Del/2025 Earth Buildtech Pvt. Ltd. 2 against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the CIT(A) to first frame points of determination followed by a detailed discussion thereupon. 4. Mr. Rajesh Kumar Dhanesta vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case and therefore, his instant appeal deserves to be dismissed. 5. We have given our thoughtful consideration to the foregoing rival stand 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 and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out. 6. 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 it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the Printed from counselvise.com ITA No. 2678/Del/2025 Earth Buildtech Pvt. Ltd. 3 taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 7. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 16/10/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 16/10/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "