GATEWAY FACILITY MANAGEMENT PVT LTD,NEW DELHI V. ITO WARD-10(1), NEW DELHI

ITA 379/DEL/2025

AI Insights

The case involves M/s Gateway Facility Management Pvt. Ltd., the appellant, contesting an assessment order passed by the Income Tax Officer (ITO) for the Assessment Year 2017-18, which computed the income of the Assessee at Rs. 4,56,10,330/- with certain additions. The Assessee's appeal to the Ld. Commissioner of Income Tax (Appeals) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal noted the absence of the Assessee in both the assessment and the first appellate proceedings and decided to remand the case back to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing in accordance with the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712630 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 379/Del/2025 Gateway Facility Management 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. 379/DEL/2025 (A.Y 2017-18) M/s Gateway Facility management Pvt. Ltd. 108, 3rd Floor, Madangir, New Delhi-110062 PAN: AAECG1180G Vs ITO Ward 10(1) C. R. Building, New Delhi Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 29/07/2025 Date of Pronouncement 29/07/2025 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 27/11/2024 for the Assessment Year 2017-18. 2. Brief facts of the case are that, an assessment order came to be passed on 28/12/2019 by computing the income of the Assessee at Rs. 4,56,10,330/- by making certain additions. Aggrieved by the assessment order dated 28/12/2019 , the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 27/11/2024 , dismissed the Printed from counselvise.com 2 ITA No. 379/Del/2025 Gateway Facility Management Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. 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 perused the material available on record. 5. The Ld. Departmental Representative vehemently submitted that the Assessee has neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 6. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the Appeal has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. Printed from counselvise.com 3 ITA No. 379/Del/2025 Gateway Facility Management CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 29th July, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 29 .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 "