EMPR SERVICES PRIVATE LIMITED,GURUGRAM V. INCOME TAX OFFICER WARD 1(4), GURUGRAM

ITA 4035/DEL/2025

AI Insights

The case involves EMPR Services Private Limited, which appealed against the orders of the National Faceless Appeal Centre (NFAC), Delhi, and the Assessing Officer (AO) for the assessment year 2017-18. The appellant failed to comply with several notices and did not appear before the AO, leading to an ex parte order under section 144 of the Income-tax Act, 1961. The CIT(A) also dismissed the appeal due to non-compliance with procedural requirements. The Tribunal, considering the principles of natural justice, condoned the significant delay in filing the appeal and decided to set aside the previous orders, remanding the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789655 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 22-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice
• Section: 144

Judgement Text

"1 ITA No. 4035/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 4035/DEL/2025 Assessment year: 2017-18 EMPR Services Private Limited, House No. 1345, Housing Board, Sector-9, Gurugram-122001. PAN: AADCE 9119 L Vs Income Tax Officer, Ward-1(4), Gurugram. APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Manish Gupta, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 O R D E R PER VIMAL KUMAR, J.M: This appeal, preferred by the assessee, is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi, dated 23.12.2024 [DIN & Order No. ITBA/NFAC/S/250/2024-25/1071448338(1)], hereinafter referred to as “learned CIT(A)”, u/s 250 of the Income-tax Act, 1961, hereinafter referred to as the “Act” (arising out of assessment order dated 7.12.2019 of the learned Income Tax Officer, Ward 1(4), Gurgaon, hereinafter referred to as “learned AO”), for assessment year 2017-18. 2. At the time of hearing none appeared on behalf of the appellant assessee. Learned Authorized Representative for the Department of Revenue submitted that assessee failed to comply with several notices and appear before the learned AO. The assessee did not Printed from counselvise.com 2 ITA No. 4035/Del/2025 produce requisite form along with annexures despite several opportunities by the learned CIT(A). 3. From perusal of record, in light of aforesaid submissions, it is amply clear that there is delay of 1940 days in filing of the present appeal. In the interest of natural justice delay of 1940 days in filing of the present appeal is condoned. The appellant assessee failed to comply with several notices and appear before the learned AO, so the learned AO passed order dated 07.12.2019 u/s 144 of the Act. The appellant assessee despite opportunities failed to upload the requisite documents along with enclosures before the learned CIT(A). The learned CIT(A) dismissed the appeal of the appellant assessee treating the same as defective. 3.1 In view of above material facts, in the interest of justice, orders dated 7.12.2019 of learned AO and 23.12.2024 of learned CIT(A) are set aside and the matter is restored to the file of learned AO for fresh decision in accordance with law after affording fair opportunity of hearing to appellant assessee. 4. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in open court on 24.11.2025. Sd/- Sd/- (S RIFAUR RAHMAN) (VIMAL KUMAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "