KRRISH REALTECH PVT LTD,JASOLA DISTRICT V. DCIT CENT 27, JHANDEWALA EXT

ITA 3048/DEL/2025

AI Insights

Krrish Realtech Pvt. Ltd. filed multiple appeals against the orders of the Commissioner of Income Tax (Appeals), Delhi-31, for the assessment years 2012-13 to 2016-17. The appeals were related to orders passed under sections 143(3)/147, 271(1)(c), and 201(1)/201(1A) of the Income-tax Act, 1961. The primary contention was the dismissal of the assessee's appeals in limine by the CIT(A) due to non-compliance with various notices. Both the assessee's representative and the Revenue's representative agreed that the matter should be restored back to the CIT(A) for a thorough examination and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777190 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2025
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 06-05-2025
• Laws Referred To: Income-tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH.
• Assessee Lawyers: ANMOL JHA
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.3048/DEL/2025 (Assessment Year : 2012-13) ITA No.3049/DEL/2025 (Assessment Year : 2013-14) ITA No.3050/DEL/2025 (Assessment Year : 2014-15) ITA No.3051/DEL/2025 (Assessment Year : 2015-16) ITA No.3052/DEL/2025 (Assessment Year : 2015-16) ITA No.3053/DEL/2025 (Assessment Year : 2016-17) ITA No.3054/DEL/2025 (Assessment Year : 2016-17) Krrish Realtech Pvt. Ltd., vs. DCIT, Central Circle 27, Basement – 1, Elegance Tower, New Delhi. Jasola District Centre, New Delhi – 110 025. (PAN : AAECK0193K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anmol Jha, Advocate Shri Vinod Kumar Bindal, Advocate REVENUE BY : Shri Om Prakash. Sr. DR Date of Hearing : 15.09.2025 Date of Order : 17.09.2025 Printed from counselvise.com 2 ITA No.3048 to 3054/DEL/2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER : 1. These appeals are filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), Delhi-31 [“ld. CIT(A)”, for short] dated 07.03.2025 for Assessment Years 2012-13 to 2016-17 against the orders passed u/s 143(3)/147, 271(1)(c) and 201(1)/201(1A) of the Income-tax Act, 1961 (for short ‘the Act’). 2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. 3. At the time of hearing, ld. AR of the assessee submitted that assessee has preferred appeals before ld. CIT (A) but no compliance was made on various notices issued by the ld. CIT (A) and the details are reproduced in the appellate order and the appeals of the assessee were dismissed in limine. Accordingly, he prayed that all these appeals may be restored to the file of ld. CIT (A). 4. On the other hand, ld. DR of the Revenue has not expressed any serious objection and fairly accepted that he has no objection if the matter is restored back to the file of ld. CIT (A). 5. Considered the rival submissions and material placed on record. We observe that the additions were sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of Printed from counselvise.com 3 ITA No.3048 to 3054/DEL/2025 justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes. 6. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 17th day of September, 2025. Sd/- sd/- (YOGESH KUMAR U.S.) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17.09.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "