ENVIRONICS TRUST,DELHI V. ITO WARD EXEMPT 1(1), DELHI

ITA 6284/DEL/2025

AI Insights

The case involves Environics Trust appealing against the order of the Commissioner of Income Tax (Appeals)-26, which had affirmed the Assessing Officer's disallowance/addition under section 143(3) of the Income-tax Act, 1961 for the assessment year 2017-18. The tribunal observed that the CIT(A) had proceeded ex-parte against the assessee, and no explanation or evidence was provided by the assessee to support their case. In the interest of justice, the tribunal decided to remand the case back to the CIT(A) for a fresh decision, emphasizing that the taxpayer must prove their case at their own risk in the consequential proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788287 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 06-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6284/Del/2025 Assessment Year: 2017-18 Environics Trust, Khasra No. 177, Nebsarai Shokeen Market, Main IGNOU Road, Freedom Fighter Colony, South Delhi, Delhi Vs. Income Tax Officer, Ward Exempt -1(1), Delhi PAN: AAATE1210E (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-26 [in short, the “CIT(A)”], Delhi’s-26 DIN and order no. ITBA/APL/S/250/2025- 26/1079437735(1), dated 08.08.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 Printed from counselvise.com ITA No.6284/Del/2025 2 | P a g e 2. It emerges at the outset during the course of hearing that the learned CIT(A) in its order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein. 3. The Revenue 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. 4. I have given my thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel could not be altogether ruled out. 5. Faced with this situation, in the larger interest of justice, I 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 taxpayer shall plead and prove the case at his own risk and Printed from counselvise.com ITA No.6284/Del/2025 3 | P a g e responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 24th November, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 24th November, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "