M/S A K LANDCON PVT. LTD.,DELHI V. DCIT, CENTRAL CIRCLE 28, , DELHI

ITA 6477/DEL/2025

AI Insights

The case involves M/s AK Landcon Pvt. Ltd., which appealed against the orders of the Commissioner of Income-tax (Appeals) concerning the assessment years 2015-16 to 2019-20. The appeals were directed against the orders passed by the Assessing Officer under sections 143(3) and 153C of the Income-tax Act, 1961. The primary issues raised included the absence of due approval under section 153D of the Act for the assessment orders and the admission of digital evidence without following the procedure laid down in Section 65B of the Indian Evidence Act, 1872. The Income Tax Appellate Tribunal (ITAT) noted the non-appearance of the assessee despite multiple notices and decided to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835803 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 13-10-2025
• Other Referred Cases: CIT Vs. B.N. Bhattacharjee (1977) 118 ITR 461 (SC)
• Laws Referred To: Income-tax Act, 1961, Indian Evidence Act, 1872
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Keywords: Set aside

Judgement Text

"P a g e | 1 5 Appeals M/s AK Landcon Pvt. Ltd. (AY: 2015-16 to 2019-20) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 6475 to 6479/Del/2025 (Assessment Years: 2015-16 to 2019-20) M/s AK Landcon Pvt. Ltd. H. No. 471, Pkt A, JJ Colony, Phase-II, Madanpur Khadar, Delhi – 110044 Vs. DCIT, CC-28 2nd Floor, E-2, ARA Centre, Jhandewalan Extension, New Delhi – 110055 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHCA2581N Appellant .. Respondent Appellant by : None Respondent by : Sh. Jitender Singh, CIT, DR Date of Hearing 10.02.2026 Date of Pronouncement 11.02.2026 O R D E R PER ANUBHAV SHARMA, JM: These appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him Printed from counselvise.com P a g e | 2 5 Appeals M/s AK Landcon Pvt. Ltd. (AY: 2015-16 to 2019-20) against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 143(3)/153C of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: - ITA No. & AY Ld. FAA who passed the appellate order Appeal No. & Date of order of the Ld. FAA AO who passed the assessment order & Date of order 6475/D/25 2015-16 CIT(A)-25, New Delhi DIN No : ITBA/APL/M/250/2025- 26/1079621761(1) Dated 14.08.2025 DCIT, Central Circle -28 Dated 15.02.2024 6476/D/25 2016-17 CIT(A)-25, New Delhi DIN No : ITBA/APL/M/250/2025- 26/1079621977(1) Dated 14.08.2025 DCIT, Central Circle -28 Dated 15.02.2024 6477/D/25 2017-18 CIT(A)-25, New Delhi DIN No : ITBA/APL/M/250/2025- 26/1079622147(1) Dated 14.08.2025 DCIT, Central Circle -28 Dated 15.02.2024 6478/D/25 2018-19 CIT(A)-25, New Delhi DIN No : ITBA/APL/M/250/2025- 26/1079622282(1) Dated 14.08.2025 DCIT, Central Circle -28 Dated 15.02.2024 6479/D/25 2019-20 CIT(A)-25, New Delhi DIN No : ITBA/APL/M/250/2025- 26/1079622438(1) Dated 14.08.2025 DCIT, Central Circle -28 Dated 15.02.2024 2. None has appeared for the assessee in spite of notices being issued for today. We have gone through the impugned orders and the ground as raised with the assistantance of ld. DR and are of the considered view that no Printed from counselvise.com P a g e | 3 5 Appeals M/s AK Landcon Pvt. Ltd. (AY: 2015-16 to 2019-20) purpose will be served by any further notices as the impugned order passed by ld. First Appellate Authority indicates that due failure of assessee to appear in response to as many as 10 notices issued the ld. First Appellate Authority, relying decision of Hon’ble Supreme Court in CIT Vs. B.N. Bhattacharjee (1977) 118 ITR 461 (SC), ld.CIT(A) has proceeded ex-parte and though issue on merits have been touched but the same have not been considered as ld. First Appellate Authority has observed that during appellate proceedings, the appellant has also not complied and has been evasive and furnished no details and corroborative evidence in support of its contention contesting the additions made in the assessment orders. 3. Further, we find that that assessee has also raised an issue before us that assessment orders are without due approval u/s 153D of the Act and the impugned orders show that when notice was issued for hearing on 08.04.2025 adjournment was sought on the basis that copy of approval u/s 153D has to be obtained. It appears that no effective ground in this regard was raised before ld. CIT(A). At the same time we find that assessee has also raised ground before us about the admission of digital evidence without following procedure laid down in Section 65B of the Indian evidence Act, 1872. Printed from counselvise.com P a g e | 4 5 Appeals M/s AK Landcon Pvt. Ltd. (AY: 2015-16 to 2019-20) 4. In the light of the aforesaid discussion we are of the considered view that matter requires to be sent back to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee wherein assessee can raise relevant legal ground and file submission in support of the merits too. 5. The appeals are allowed for statistical purposes. The impugned orders of ld. CIT(A) are set aside with consequences to follow as per the directions above. Order pronounced in the open court on 11.02.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 11.02.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "