EMM VEE INFRASTRUCUTRES (INDIA) PVT LTD,MEERUT V. ACIT,CIRCLE- 1(2)(1), MEERUT

ITA 282/DEL/2025

AI Insights

The case involves EMM VEE Infrastructures (India) Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), which was dated 19/11/2024 for the Assessment Year 2017-18. The original assessment order was passed on 28/12/2019 under section 143(3) of the Income Tax Act, 1961, with certain additions under section 69C. Both the initial assessment and the CIT(A)'s order were ex-parte, leading the appellant to argue that their appeal was not decided on its merits, violating the principles of natural justice. The Department's representative countered by labeling the appellant as a chronic defaulter who failed to appear before the lower authorities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711515 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2025
• 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: V. RAJKUMAR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 69C

Judgement Text

" 1 ITA No. 282/Del/2025 EMM VEE Infrastructures (India) 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. 282/DEL/2025 (A.Y 2017-18) EMM VEE Infrastructures (India) P. Ltd. 145, B C. Lines, Meerut Cantt-250001 PAN: AABCE0893K Vs Assistant Commissioner of Income Tax Circle- 1(2) (1) Delhi Appellant Respondent Assessee by Sh. V. Rajkumar, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 21/07/2025 Date of Pronouncement 21/07/2025 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 19/11/2024 for the Assessment Year 2017-18. 2. An assessment order came to be passed on 28/12/2019 u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) by making certain addition u/s 69C of the Act. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 19/11/2024 vide order impugned. As against the order of the Ld. CIT(A) dated 19/11/2024, the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 282/Del/2025 EMM VEE Infrastructures (India) 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. Per contra, 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 respective 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. 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 orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. Printed from counselvise.com 3 ITA No. 282/Del/2025 EMM VEE Infrastructures (India) Pvt. Ltd. 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 21stJuly , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 21 .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 "