L & W CONSTRUCTION PRIVATE LIMITED,BANGALORE V. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE-4(1)(1), BENGALURU

ITA 1462/BANG/2025

AI Insights

This case involves an appeal by L & W Construction Pvt. Ltd. against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2020-21. The assessee admitted to failing to comply with necessary proceedings before the AO and the Commissioner of Income Tax (Appeals) due to being subject to a search. The assessee's representative requested that the issue be set aside to the AO for fresh adjudication. The Departmental Representative acknowledged that the assessee had been given sufficient opportunities to present its case but left the decision to the discretion of the Tribunal. The Tribunal, considering the circumstances and in the interest of justice, decided to allow the appeal for statistical purposes and remand the case back to the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790316 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BALUSAMY N
• Assessee Lawyers: RAVISHANKAR S.V
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1462/Bang/2025 Assessment Year: 2020-21 L & W Construction Pvt. Ltd., #801, 8th Floor Pride Hulkul, No.116, Lalbagh Main Road, Bangalore – 560 027. PAN – AABCL 1824 B Vs. The Dy. Commissioner of Income Tax, Circle – 4(1)(1), Bangalore. . APPELLANT RESPONDENT Assessee by : Shri Ravishankar S.V, Advocate Revenue by : Shri Balusamy N, JCIT Date of hearing : 03.11.2025 Date of Pronouncement : 28.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 28/04/2025 in DIN No. ITBA/NFAC/ S/250/2025-26/1075840032(1) for the assessment year 2020-21. 2. At the outset, the ld. Counsel for the assessee before us fairly admitted that the assessee failed to make necessary compliances in the proceedings carried out before the AO as well as before the ld. CIT(A). It was submitted by the ld. AR that the assessee was subject to search and, therefore, he could not respond to the notices issued by the Printed from counselvise.com ITA No.1462/Bang/2025 Page 2 of 3 . revenue authorities for the year under consideration. The ld. AR before us has undertaken the responsibility for making the necessary compliances before the AO and accordingly, the ld. AR requested to set aside the issue to the file of the AO for fresh adjudication as per the provision of law. 3. On the other hand, the ld. DR vehemently submitted that the assessee has already been provided sufficient opportunities by the revenue authorities to represent its case but assessee failed to avail the same. However, the ld. DR left the issue at the discretion of the Bench. 4. We have heard the rival contentions of both the parties and perused the materials on record. Considering the undertaken given by the ld. Counsel for the assessee, we, in the interest of justice and fair play, are inclined to grant one more opportunity to the assessee to represent the case before the AO. It is needless to mention that the assessee shall co-operate during the proceedings and avoid unwarranted adjournment. Hence, the ground of appeal raised by the assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in court on 28th day of November, 2025 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 28th November, 2025 / vms / Printed from counselvise.com ITA No.1462/Bang/2025 Page 3 of 3 . Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore Printed from counselvise.com "